| 000 | 00955nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144201 _d144201 |
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| 003 | ES-MaIEF | ||
| 005 | 20210603120515.0 | ||
| 007 | ta | ||
| 008 | 210603t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_965108 _aScherleitner, Moritz |
|
| 245 | 4 |
_aThe imported mismatch rule in light of the fundamental freedoms _c Moritz Scherleitner |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms. | ||
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_968772 _aASIMETRÍAS HÍBRIDAS |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_967421 _aATAD |
|
| 650 | 4 |
_968997 _aLIBERTADES FUNDAMENTALES |
|
| 773 | 0 |
_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 393-407 |
|
| 942 | _cART | ||