| 000 | 01177nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c145653 _d145653 |
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| 003 | ES-MaIEF | ||
| 005 | 20220321174633.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_944751 _aVanistendael, Frans |
||
| 245 | 3 |
_aAn EU corporate income tax filling the hole in the EU Budget _helectrónico _ban end to tax competition and "tax abuse"? _c Frans Vanistendael |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn his contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author proposes that an EU corporate income tax should be introduced to raise revenue for the EU Budget, end tax competition between the Member States and tax abuse, and increase democracy within the European Union. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 |
_aUNION EUROPEA _948644 |
||
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 749-761 |
|
| 942 | _cRE | ||