000 | 00983nab a2200277 c 4500 | ||
---|---|---|---|
999 |
_c137890 _d137890 |
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003 | ES-MaIEF | ||
005 | 20221104165721.0 | ||
007 | t| | ||
008 | 180419s2017 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_962791 _aMoser, Till |
|
245 | 4 |
_aThe provisions of the EU Anti-Tax Avoidance Directive regarding controlled foreign company rules _ba critical review based on the experience with the German CFC legislation _c Till Moser & Sven Hentschel |
|
260 | _c2017 | ||
500 | _aResumen. | ||
650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
650 | 4 |
_947460 _aIMPUESTOS |
|
650 | 4 |
_944029 _aEVASION FISCAL |
|
650 | 4 |
_954712 _aPREVENCIÓN |
|
650 | 4 |
_925193 _aALEMANIA |
|
650 | 4 |
_948644 _aUNION EUROPEA |
|
650 | 4 |
_943410 _aELUSION FISCAL |
|
700 | 1 |
_962792 _aHentschel, Sven |
|
773 | 0 |
_963898 _oOP 2141 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 45, Issue 10, October 2017, p. 606-623 |
|
942 |
_2udc _cART |