000 00713nab a2200193 i 4500
999 _c142582
_d142582
003 ES-MaIEF
005 20200911120850.0
008 200911s2020 ne ||||| |||| 00| 0 eng d
040 _cES-MaIEF
100 _964925
_aSánchez de Castro Martín Luengo, Enrique
245 _aLook-Through Tax Treatment of Foreign Entities in Spain
_bBackground and New Guidance
_c Enrique Sánchez de Castro Martín-Luengo
650 4 _948469
_aSOCIEDADES EXTRANJERAS
650 4 _945091
_aINVERSIONES EXTRANJERAS
650 4 _947460
_aIMPUESTOS
650 4 _941092
_aESPAÑA
650 4 _948067
_aPOLITICA FISCAL
773 0 _9163035
_tBulletin for International Taxation
_gVol. 74, nº 6, june 2020, p. 332-337
942 _cART