000 00983nab a2200277 c 4500
999 _c137890
_d137890
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