| 000 | 01201nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144200 _d144200 |
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| 003 | ES-MaIEF | ||
| 005 | 20210603111012.0 | ||
| 007 | ta | ||
| 008 | 210603t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_959980 _aTraversa, Edoardo |
|
| 245 | 0 |
_aEU and international income tax coordination after the pandemics _bit is time to take it personal _c Edoardo Traversa |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this editorial the author argues that the fact that an increasing number of states are implementing favourable regimes and changing their tax policies to attract not only companies but individuals (tax holidays, exemption for foreign income, or deductions for real or deemed expatriation costs) asks for more international tax coordination in the area of individual income tax. | ||
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 650 | 4 |
_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 773 | 0 |
_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 390-392 |
|
| 942 | _cART | ||