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
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Material type: 
ArticlePublisher: 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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2015/3-5 (Browse shelf) | Available | OP 2141-B/2015/3-5 |
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| OP 2141-B/2015/3-2 LOB clauses and EU - law compatibility | OP 2141-B/2015/3-3 Personal pensions in the EU | OP 2141-B/2015/3-4 Exemption method in the EU Parent - Subsidiary Directive Amended in respect of hybrid instruments | OP 2141-B/2015/3-5 What is substantial economic activity for tax purposes in the context ofthe European Union and the OECD iniciatives against harmful tax competition ? | OP 2141-B/2015/4-1 Sopora | OP 2141-B/2015/4-2 Growing impetus for harmonization of personal and family allowances | OP 2141-B/2015/4-3 Welmory |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
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