| 000 | 00994nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c150452 _d150452 |
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| 003 | ES-MaIEF | ||
| 005 | 20250318112319.0 | ||
| 007 | ta | ||
| 008 | 250318t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
|
| 245 | 1 | 0 |
_aShould Ireland have taxed Apple? _c by Reuven S. Avi-Yonah and Nessa Ní Chasaide |
| 520 | _aIn this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah and Ní Chasaide argue that the EU’s Court of Justice was misguided in the recent Apple ruling, which raises significant issues regarding the legal governance of corporate tax. | ||
| 650 | 4 |
_940308 _aCOMPETENCIAS ESTATALES |
|
| 650 | 4 |
_948213 _aRECURSOS |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
|
| 700 | 1 |
_972442 _aNí Chasaide, Nessa |
|
| 773 | 0 |
_9172858 _oOP 138-Bis/2024/116/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 7, November 18 2024, p. 1109-1115 |
|
| 942 | _cART | ||