| 000 | 01152nab a2200277 c 4500 | ||
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| 999 |
_c146386 _d146386 |
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| 003 | ES-MaIEF | ||
| 005 | 20220914171529.0 | ||
| 007 | ta | ||
| 008 | 220914t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aCaiumi, Antonella _963912 |
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| 245 | 1 | 2 |
_aA Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive _c by Antonella Caiumi and Paolo M. Panteghini |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors compares the European Commission’s proposed directive on the mitigation of the debt-equity bias caused by taxation with Italy’s Aiuto alla Crescita Economica mechanism. | ||
| 650 | 4 |
_aLEGISLACION COMUNITARIA _942805 |
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| 650 | 4 |
_aDEUDA TRIBUTARIA _942651 |
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| 650 | 4 |
_aEQUIDAD IMPOSITIVA _943700 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aDEDUCCIONES _941769 |
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| 650 | 4 |
_aATAD _967421 |
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| 650 | 4 |
_aITALIA _947518 |
|
| 700 | 1 |
_aPanteghini, Paolo M. _934176 |
|
| 773 | 0 |
_9167857 _oOP 138-Bis/2022/107/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 3, July 18, 2022, p. 305-310 |
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| 942 | _cART | ||