| 000 | 00910nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c148847 _d148847 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240125151045.0 | ||
| 007 | ta | ||
| 008 | 240125t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_956015 _aHoor, Oliver R. |
||
| 245 | 2 |
_aA critical analysis of the European Commission's BEFIT proposal _c by Oliver R. Hoor |
|
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the Business in Europe: Framework for Income Taxation (BEFIT) proposal and raises concerns about its suitability as the optimal course for the European Commission. | ||
| 650 | 4 |
_970423 _aBEFIT |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_948124 _aPRINCIPIO DE SUBSIDIARIEDAD |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9171007 _oOP 138-Bis/2023/112/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 112, n. 9, November 27, 2023, p. 1221-1227 |
|
| 942 | _cART | ||