| 000 | 01164nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141233 _d141233 |
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| 003 | ES-MaIEF | ||
| 005 | 20220920190657.0 | ||
| 007 | ta | ||
| 008 | 191004s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aAvi Yonah, Reuven Shlomo _92740 |
|
| 245 |
_aComplete distributive rules and the single tax principle _ba review of recent Italian case law _c Reuven Shlomo Avi - Yonah, Gianluca Mazzoni |
||
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aThe authors, in this article, examine the application of complete distributive rules as set out in various tax treaties as it relates to the single tax principle by reference to recent Italian case law. | ||
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_965602 _aMazzoni, Gianluca |
|
| 773 | 0 |
_9161184 _oBIT/2019/4 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 4, April 2019 |
|
| 942 | _cRE | ||