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Institutional hybrid financial instruments and double non - taxation under domestic rules and tax treaty law the example of Spain Félix Daniel Martínez Laguna

By: Martínez Laguna, Félix Daniel.
Material type: ArticleArticlePublisher: 2016Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | IMPUESTOS | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | ESPAÑA In: Intertax v. 44, n. 6 & 7, June / July 2016, p. 447-462
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OP 2141/2016/6/7-2 (Browse shelf) Available OP 2141/2016/6/7-2

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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