000 | 01103nab a22002657c 4500 | ||
---|---|---|---|
999 |
_c137795 _d137795 |
||
003 | ES-MaIEF | ||
005 | 20221104163307.0 | ||
008 | 180412s2017 -uk||||| |||| 00| 0 eng d | ||
040 |
_aES-MaIEF _cES-MaIEF |
||
100 |
_965999 _aBräutigam, Rainer |
||
245 |
_aDecline of controlled foreign company rules and rise of intellectual property boxes _bhow the European Court of Justice affects tax competition and economic distortions in Europe _c Rainer Bräutigam, Christoph Spengel and Frank Streif |
||
260 | _c2017 | ||
500 | _aDisponible en línea desde la Biblioteca del IEF | ||
650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
650 | 4 |
_947460 _aIMPUESTOS |
|
650 | 4 |
_948644 _aUNION EUROPEA |
|
650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
650 | 4 |
_942409 _aPROPIEDAD INTELECTUAL |
|
650 | 4 |
_950222 _aCOMPETENCIA |
|
650 | 4 |
_947832 _aNEUTRALIDAD |
|
700 |
_aSpengel, Christoph _95485 |
||
700 |
_966000 _aStreif, Frank |
||
773 | 0 |
_963839 _oOP 1472 _tFiscal Studies _w(IEF)55561 _x0143-5671 [papel] _gVol. 38, nº 4, December 2017, p. 719-745 |
|
942 |
_2udc _cART |