| 000 | 01029nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141159 _d141159 |
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| 003 | ES-MaIEF | ||
| 005 | 20190924194624.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_961998 _aGroot, I.M. de |
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| 245 | 0 |
_aImplemetation of the controlled foreign company rules in the Netherlands _c I. M. de Groot |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThe Anti-Tax Avoidance Directive (ATAD) requires EU Member States to implement Controlled Foreign Company (CFC) rules. In this article the author addresses the implementation of these rules in the Netherlands. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_944303 _aIMPUESTOS |
|
| 650 | 4 |
_967421 _aATAD |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_aPAISES BAJOS _943712 |
|
| 773 | 0 |
_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 770-783 |
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| 942 | _cART | ||