000 01187nab a2200301 c 4500
999 _c142460
_d142460
003 ES-MaIEF
005 20201001134054.0
007 ta
008 200827t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _944751
_aVanistendael, Frans
245 0 _aApple
_bwhy the EU needs a common corporate income tax
_c by Frans Vanistendael
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author discusses the General Court of the European Union's judgment in the Apple state aid case and its potential impact on how the EU addresses state aid and tax abuse.
650 4 _943600
_aEMPRESAS MULTINACIONALES
650 4 _aIMPUESTOS
_947460
650 4 _aELUSION FISCAL
_943410
650 _aEVASION FISCAL
_944029
650 4 _932236
_aAYUDA ESTATAL
650 4 _948611
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650 4 _aUNION EUROPEA
_948644
650 4 _aJURISPRUDENCIA
_947570
773 0 _9162755
_oOP 138-Bis/2020/99/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 99, n. 4, July 27, 2020, p. 451-469
942 _cART