| 000 | 01219nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c149748 _d149748 |
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| 003 | ES-MaIEF | ||
| 005 | 20240923185731.0 | ||
| 007 | ta | ||
| 008 | 240903s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 |
_965411 _aBailey, Tomás |
||
| 245 | 1 | 0 |
_aSeeking Cover _ba path to challenge digital services taxes in Ireland _c Tomás Bailey, Colm Brussels, Rachel O´Sullivan |
| 260 | _c2024 | ||
| 520 | _aTomás Bailey is a partner with Matheson in Dublin, and Colm Brussels and Rachel O’Sullivan are senior associates with Matheson in Dublin and Cork, respectively. In this article, the authors explain how Irish taxpayers can use the EU tax dispute resolution directive to challenge the tax treaty compatibility of EU member states’ digital services taxes. | ||
| 650 | 4 |
_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 650 | 4 |
_971087 _aPROTECCIÓN |
|
| 650 | 0 |
_971139 _aUNION EUROPEA |
|
| 650 | 4 |
_946671 _aIRLANDA |
|
| 700 | 1 |
_971980 _aBrussels, Colm |
|
| 700 | 1 |
_971981 _aO´Sullivan, Rachel |
|
| 773 | 0 |
_9172173 _oOP 138-Bis/2024/114/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 7, May 13 2024 ; p. 973-978 |
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| 942 | _cART | ||