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La "Interest Limitation Rule" della Direttiva "Antielusione" ("ATAD") Roberto Iaia

By: Iaia, Roberto.
Material type: ArticleArticlePublisher: 2018Subject(s): INTERES | DEDUCCIONES | IMPUESTOS | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL | LEGISLACION COMUNITARIA In: Diritto e pratica tributaria v. LXXXIX, n. 6, Novembre-Dicembre 2018, p. 2455-2527
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