The general anti - abuse rule proposed by the European Commission Tobias Franz
By: Franz, Tobias
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Material type: 
ArticlePublisher: 2015Subject(s): DERECHO TRIBUTARIO | ABUSO DE TRATADOS | ABUSO DEL DERECHO | PLANIFICACION FISCAL INTERNACIONAL | CONTROL | PREVENCIÓN | UNION EUROPEA
In:
Intertax v. 43, n. 11, November 2015, p. 660-672
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2015/11-2 (Browse shelf) | Available | OP 2141/2015/11-2 |
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| OP 2141/2015/1-1 The base erosion and profit shifting ( BEPS ) initiative under analysis | OP 2141/2015/1-10 Tax holiday in a BEPS - perspective | OP 2141/2015/11-1 Dual role of the OECD Commentaries | OP 2141/2015/11-2 The general anti - abuse rule proposed by the European Commission | OP 2141/2015/11-3 A rose by any other name ... ? | OP 2141/2015/11-4 Use of foreign losses | OP 2141/2015/11-5 VAT and fixed establishments |
Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.
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