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Previous	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	OP 2141-B/2015/4-4 The evolution of the exchange of information in direct tax matters	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Sopora a welcome landmark decision on horizontal comparison Eric C.C.M. Kemmeren