Biblioteca del Instituto de Estudios Fiscales

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Is tax avoidance the same thing under OECD Base Erosion and Profit Shifting Action Plan, national tax law and EU law ? Frans Vanistendael Electrónico

By: Vanistendael, Frans.
Material type: ArticleArticlePublisher: 2016Subject(s): ARMONIZACION | ARMONIZACION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | PROGRAMAS | FISCALIDAD INTERNACIONAL | DERECHO COMUNITARIO EUROPEO | ELUSION FISCAL In: Bulletin for International Taxation v. 70, n. 3, March 2016
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BIT/2016/3-8 (Browse shelf) Available BIT/2016/3-8

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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