Decline of controlled foreign company rules and rise of intellectual property boxes how the European Court of Justice affects tax competition and economic distortions in Europe Rainer Bräutigam, Christoph Spengel and Frank Streif
By: Bräutigam, Rainer
.
Contributor(s): Spengel, Christoph | Streif, Frank.
Material type: 
ArticlePublisher: 2017Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | PROPIEDAD INTELECTUAL | COMPETENCIA | NEUTRALIDAD
In:
Fiscal Studies Vol. 38, nº 4, December 2017, p. 719-745
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1472/2017/4-7 (Browse shelf) | Available | OP 1472/2017/4-7 |
Disponible en línea desde la Biblioteca del IEF
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