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_c138727 _d138727 |
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| 005 | 20230125184159.0 | ||
| 008 | 180903s2018 ne ||||| |||| 00| 0 eng d | ||
| 015 | _2ES-MaIEF | ||
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_964193 _aBlum, Daniel W. |
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| 245 |
_aControlled foreign companies _bselected policy issues or the missing elements of BEPS Action 3 and the anti-tax avoidance directive _c Daniel W. Blum |
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| 260 | _c2018 | ||
| 300 | _ap. 296-312 | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9156927 _oOP 2141/2018/4 _tIntertax; vol. 46, nº 4 _w(IEF)55619 _x0165-2826 |
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| 942 |
_2udc _cART |
||