| 000 | 01206nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143990 _d143990 |
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| 003 | ES-MaIEF | ||
| 005 | 20210505121240.0 | ||
| 007 | ta | ||
| 008 | 210505t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_963385 _aGarcía Bañuelos, José Antonio |
|
| 245 | 0 |
_aLexel _bnot all base-erosion measures are 'EU proof', CJEU says _c by José A. García Bañuelos and José M. Calderón |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the recent judgment in Lexel, in which the Court of Justice of the European Union established limits to the enforcement of anti-base-erosion measures. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 700 | 1 |
_98415 _aCalderón Carrero, José Manuel |
|
| 773 | 0 |
_9164762 _oOP 138-Bis/2021/101/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 11, March 15 2021, p. 1413-1417 |
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| 942 | _cART | ||