| 000 | 01029nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c142459 _d142459 |
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| 003 | ES-MaIEF | ||
| 005 | 20200827112332.0 | ||
| 007 | ta | ||
| 008 | 200827t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968206 _aKlein, Christoph |
|
| 245 |
_aGermany's proposed anti-hybrid rules _c by Christoph Klein and Marcus Mick |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 504 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss a German draft bill that would implement anti-hybrid rules as stipulated by the EU anti-tax-avoidance directive. | ||
| 650 | 4 |
_aINSTRUMENTOS HÍBRIDOS FINANCIEROS _961626 |
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| 650 | 4 |
_942409 _aIMPUESTOS |
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| 650 | 4 |
_945539 _aELUSION FISCAL |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aALEMANIA _947926 |
|
| 700 | 1 |
_915492 _aMick, Marcus |
|
| 773 | 0 |
_9162725 _oOP 138-Bis/2020/99/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 3, July 20, 2020, p. 361-372 |
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| 942 | _cART | ||