The new De Minimis anti - abuse rule in the Parent - Subsidiary Directive validating EU tax competition and corporate tax avoidance ? Romero J. S. Tavares & Bret N. Bogenschneider
By: Tavares, Romero J. S
.
Contributor(s): Bogenschneider, Bret N.
Material type: 
ArticlePublisher: 2015Subject(s): SUCURSALES | IMPUESTOS | ABUSO DEL DERECHO | EVASION FISCAL | CONTROL | UNION EUROPEA | SOCIEDADES | ELUSION FISCAL
In:
Intertax v. 43, n. 8/9, August / September 2015, p. 484-500
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2015/8/9-1 (Browse shelf) | Available | OP 2141/2015/8/9-1 |
Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.
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