Normal view MARC view ISBD view

The imported mismatch rule in light of the fundamental freedoms Moritz Scherleitner

By: Scherleitner, Moritz .

Material type: Article

ArticlePublisher: 2021Subject(s): UNION EUROPEA

| ASIMETRÍAS HÍBRIDAS

| ELUSION FISCAL

| PREVENCIÓN

| ATAD

| LIBERTADES FUNDAMENTALES

In: Intertax v. 49, Issue 5, May 2021, p. 393-407Summary: This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms.

Tags from this library: No tags from this library for this title. Log in to add tags.

average rating: 0.0 (0 votes)

Holdings ( 1 )
Title notes
Comments ( 0 )
Images

Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	OP 2141/2021/5-2 (Browse shelf)	Available		OP 2141/2021/5-2

Browsing IEF Shelves Close shelf browser

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	OP 2141/2021/4-6 The Gulf Cooperation Council (GCC) states	OP 2141/2021/5 Intertax	OP 2141/2021/5-1 EU and international income tax coordination after the pandemics	OP 2141/2021/5-2 The imported mismatch rule in light of the fundamental freedoms	OP 2141/2021/5-3 Married, unmarried cohabitants, (multiple) parents and (step) children in tax law in the Netherlands and Europe	OP 2141/2021/5-4 In-kind contributions	OP 2141/2021/5-5 Transformation of the legal mechanism of taxation under the influence of digitalization	Next

Resumen.

This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms.

There are no comments for this item.

Click on an image to view it in the image viewer

Biblioteca del Instituto de Estudios Fiscales

The imported mismatch rule in light of the fundamental freedoms Moritz Scherleitner

By: Scherleitner, Moritz.

Browsing IEF Shelves Close shelf browser

By: Scherleitner, Moritz .