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
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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 |
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| OP 2141/2015/6/7-4 Expatriate taxation in Spain | OP 2141/2015/6/7-5 Free zones in the United Arab Emirates | OP 2141/2015/6/7-6 Singapore | OP 2141/2015/8/9-1 The new De Minimis anti - abuse rule in the Parent - Subsidiary Directive | OP 2141/2015/8/9-2 Joint audits | OP 2141/2015/8/9-3 Does the Merger Directive violate EU primary law by excluding EU companies having their place of effective management in a third country ? | OP 2141/2015/8/9-4 Germany adopts new regulations governing allocation of income to permanent establishments |
Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.
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