000 00994aam a2200241 c 4500
999 _c143807
_d143807
003 ES-MaIEF
005 20220805123116.0
007 ta
008 210510t2020 ne ||||| |||| 00| 0 eng d
020 _a978-90-8722-644-2
040 _aES-MaIEF
_bspa
_cES-MaIEF
245 0 _aControlled foreign company legislation
_c editors, Georg Kofler, Richard Krever, Michael Lang ... [et al.]
260 _aAmsterdam
_bIBFD
_c2020
300 _aXLII, 891 p.
_c24 cm
490 _aWU Institute for Austrian and International Tax Law. European and International Tax Law and Policy Series ;
_v17
520 _aThis book provides an overview of the effectiveness of CFC rules and the approach towards recent amendments in the participating countries introducing or changing such rules.
650 4 _958702
_aSOCIEDADES EXTRANJERAS CONTROLADAS
650 4 _947460
_aIMPUESTOS
700 1 _950391
_aKofler, Georg
700 1 _aKrever, Richard E.
_924255
700 _93160
_aLang, Michael
942 _cLIB