| 000 | 01323nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142287 _d142287 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200805103811.0 | ||
| 007 | ta | ||
| 008 | 200805t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968091 _aSoom, Annika |
|
| 245 |
_aDouble taxation resulting from the ATAD _bis there relief? _c Annika Soom |
||
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article focuses on the double taxation that is caused by the implementation of the ATAD and identifies the correct source of law, if possible, to provide relief for such double taxation. As the potential sources of law, the OECD MC (OECD Model Tax Convention on Income and on Capital 2017 (Full Version) (OECD Publishing 2019)), and European Union legislation have been analysed. The scope of this article is limited to the rule on interest deduction limitation and controlled foreign company (CFC) rules as provided in the ATAD | ||
| 650 | 4 |
_967421 _aATAD |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_944303 _aUNION EUROPEA |
|
| 773 | 0 |
_9162422 _oOP 2141/2020/3 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 3, March 2020, p. 273-285 |
|
| 942 | _cART | ||