000 01086nab a2200265 c 4500
999 _c138685
_d138685
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005 20230125181838.0
007 ta
008 180824s2018 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bapa
_cES-MaIEF
041 _aeng
100 1 _aIsmer, Roland
_95110
245 0 _aSelectivity in corporate tax matters after World Duty Free
_ba tale of two consistencies revisited
_c Roland Ismer & Sophia Piotrowski
260 _c2018
504 _aBibliografía.
520 _aIn December 2016, the European Court of Justice published its decision in World Duty Free Group (C-20/15 and 21/15). This article explores the judgment's implications for corporate taxation.
650 4 _945680
_aIMPUESTO DE SOCIEDADES
650 4 _964535
_aUNIÓN EUROPEA
650 4 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
_948611
650 4 _aJURISPRUDENCIA
_947570
650 4 _933442
_aCOMENTARIOS
700 _959253
_aPiotrowski, Sophia
773 0 _9156926
_oOP 2141/2018/2
_tIntertax
_w(IEF)55619
_x 0165-2826
_g v. 46, n. 2, February 2018, p. 156-166
942 _cART