| 000 | 01128nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c140983 _d140983 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711133517.0 | ||
| 007 | ta | ||
| 008 | 190812s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967403 _aIannaccone, Andrea |
|
| 245 | 0 |
_aT Danmark _ba milestone CJEU decision on abuse of the Parent-Subsidiary _c by Andrea Iannaccone |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines two cases regarding withholding tax exemptions on dividend and interest payments recently resolved by the Court of Justice of the European Union. | ||
| 650 | 4 |
_942810 _aDIVIDENDOS |
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| 650 | 4 |
_947502 _aINTERES |
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| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9160800 _oOP 138-Bis/2019/94/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 13, June 24, 2019, p. 1313-1317 |
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| 942 | _cART | ||