000 00770nab a2200229 c 4500
999 _c143268
_d143268
003 ES-MaIEF
005 20201127134536.0
007 ta
008 201127t2020 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _953126
_aMartins, Antonio
245 3 _aAn accounting and financial note about the economic substance test
_c António Martins
260 _c2020
650 4 _942375
_aDERECHO TRIBUTARIO
650 4 _954389
_aABUSO DEL DERECHO
650 4 _943410
_aELUSION FISCAL
650 4 _aINSPECCION TRIBUTARIA
_941016
650 4 _aAUDITORIA FISCAL
_932216
650 4 _aUNION EUROPEA
_948644
773 0 _9163895
_oOP 2141-B/2020/5
_tEC Tax Review
_w(IEF)124968
_x 0928-2750 [print]
_gv. 29, n. 9, October 2020, p. 250-256
942 _cART