Biblioteca del Instituto de Estudios Fiscales

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What is substantial economic activity for tax purposes in the context ofthe European Union and the OECD iniciatives against harmful tax competition ? António Carlos dos Santos

By: Santos, António Carlos dos.
Material type: ArticleArticlePublisher: 2015Subject(s): ACTIVIDADES ECONOMICAS | IMPUESTOS | UNION EUROPEA | ARMONIZACION FISCAL | COMPETENCIA FISCAL NOCIVA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: EC Tax Review v. 24, n. 3, June 2015, p. 166-175
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OP 2141-B/2015/3-5 (Browse shelf) Available OP 2141-B/2015/3-5

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