The (draft) laws implementing ATAD I : an overview of implementation for financial undertakings in different member states, especially as regards the EBITDA rule Hein Vermeulen and Vassilis Dafnomilis
By: Vermeulen, Hein.
Contributor(s): Dafnomilis, Vasileios I.
Material type: ArticlePublisher: 2018Subject(s): IMPUESTOS | INSTITUCIONES FINANCIERAS | EVASION FISCAL | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL | LEGISLACION COMUNITARIA In: Derivatives & Financial Instruments v. 20, n. 6, November / December 2018, 7 p. Summary: In this article, the authors discuss the application of the ATAD's EBITDA rule to financial undertakings and provide a high-level country overview on the domestic transposition of the EBITDA rule to financial undertakings.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | DFI/2018/6-1 (Browse shelf) | Available | DFI/2018/6-1 |
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Resumen.
In this article, the authors discuss the application of the ATAD's EBITDA rule to financial undertakings and provide a high-level country overview on the domestic transposition of the EBITDA rule to financial undertakings.
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