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Cross - border tax arbitrage, the Parent - Subsidiary Directive ( 2011/96 ) and double taxation treaty law Christoph Marchgraber Electrónico

By: Marchgraber, Christoph.
Material type: ArticleArticlePublisher: 2016Subject(s): EMPRESAS MULTINACIONALES | SUCURSALES | BENEFICIOS | IMPUESTOS | DEDUCCIONES | OPERACIONES INTRACOMUNITARIAS | UNION EUROPEA | SOCIEDADES | ARBITRAJE In: Bulletin for International Taxation v. 70, n. 3, March 2016
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