A common GAAR to protect the harmonized corporate tax base more chaos in the labyrinth Silvia Velarde Aramayo
By: Velarde Aramayo, María Silvia
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Material type: 
ArticlePublisher: 2016Subject(s): IMPUESTOS | REFORMA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | CONTROL | ARMONIZACION FISCAL | UNION EUROPEA | SOCIEDADES | ELUSION FISCAL
In:
EC Tax Review v. 25, n. 1, February 2016, p. 4-17
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2016/1-2 (Browse shelf) | Available | OP 2141-B/2016/1-2 |
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| OP 2141-B/2015/6-3 " Final losses " after the decision in Commission v. UK ( " Mark & Spencer II " ) | OP 2141-B/2015/6-4 Double taxation of inheritances | OP 2141-B/2016/1-1 Tough measures needed to reform tax on corporate profits | OP 2141-B/2016/1-2 A common GAAR to protect the harmonized corporate tax base | OP 2141-B/2016/1-3 The application of European tonnage tax regimes on ( offshore ) service vessels | OP 2141-B/2016/1-4 Groupe Steria | OP 2141-B/2016/1-5 VAT and holding companies |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
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