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. 719-745Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | OP 1472/2017/4-7 (Browse shelf) | Available | OP 1472/2017/4-7 |
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OP 1472/2017/4-4 Funding and school accountability | OP 1472/2017/4-5 The political economy of fiscal supervision and budget deficits | OP 1472/2017/4-6 Strengthening post-crisis fiscal credibility | OP 1472/2017/4-7 Decline of controlled foreign company rules and rise of intellectual property boxes | OP 1472/2018/1 Fiscal Studies | OP 1472/2018/1-1 How taxes and welfare benefits affect work incentives | OP 1472/2018/1-2 Optimal environmental taxation with capital mobility |
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