| 000 | 00975nab a2200229 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20181220131916.0 | ||
| 007 | ta | ||
| 008 | 181220t2018 us ||||| ||||||0| 0|eng d | ||
| 040 | _cES-MaIEF | ||
| 100 | 1 |
_952007 _aO'Shea, Tom |
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| 245 | 0 |
_aThoughts on the compatibility of LOB clauses and EU law _c by Tom O'Shea |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the opinion statement by CFE Tax Advisers Europe on the compatibility of limitation on benefit clauses with EU fundamental freedoms and offers some insights. | ||
| 650 | 4 |
_963565 _aLIMITACIÓN DE BENEFICIOS |
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| 650 | 4 |
_941975 _aDERECHO COMUNITARIO EUROPEO |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9158366 _oOP 138-Bis/2018/92/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 6, November 5, 2018, p. 607-613 |
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| 942 | _cART | ||
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_c139523 _d139523 |
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