000 | 01106nab a2200277 c 4500 | ||
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003 | ES-MaIEF | ||
005 | 20190816110636.0 | ||
007 | ta | ||
008 | 190206t2018 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_966932 _aAthanasaki, Vasiliki |
|
245 | 2 |
_aA comparison of the Greek GAAR and the EU anti - tax - avoidance GAAR _c by Vasiliki Athanasaki |
|
260 | _c2018 | ||
500 | _aDisponible también en formao electrónico a través de la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aIn this article, the author examines the relationship between Greece’s general antiavoidance rule and the GAAR included in the EU’s anti-tax-avoidance directive. | ||
650 | 4 |
_944029 _aEVASION FISCAL |
|
650 | 4 |
_954712 _aPREVENCIÓN |
|
650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
650 | 4 |
_941877 _aDERECHO COMPARADO |
|
650 | 4 |
_942096 _aGRECIA |
|
650 | 4 |
_943410 _aELUSION FISCAL |
|
773 | 0 |
_9158783 _oOP 138-Bis/2018/92/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 13, December 24, p. 1291-1297 |
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942 | _cART | ||
999 |
_c139827 _d139827 |