| 000 | 01429nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110852.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_962684 _aSantos, Ramon Tomazela |
|
| 245 | 4 |
_aThe Anti-Tax Avoidance Directive 2 and hybrid financial instruments _b : countering deduction and non-inclusion schemes in third-country situations _c Ramon Tomazela Santos |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the second Anti-Tax Avoidance Directive and its role in countering deduction and non-inclusion schemes caused by the use of hybrid financial instruments in third-country situations, in the light of primary EU law and Action 2 of the OECD/G20 Base Erosion and Profit Shifting initiative and its underlying justifications. | ||
| 650 | 4 |
_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS |
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| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
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| 650 | 4 |
_950205 _aUNIÓN EUROPEA |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 650 | 4 |
_942805 _aLEGISLACION COMUNITARIA |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 8, August 2018, p. 506-518 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139061 _d139061 |
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