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Controlled foreign companies selected policy issues or the missing elements of BEPS Action 3 and the anti-tax avoidance directive Daniel W. Blum

By: Blum, Daniel W.
Material type: ArticleArticlePublisher: 2018Description: p. 296-312.Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | UNION EUROPEA In: Intertax; vol. 46, nº 4
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