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 |