000 01019nab#a2200301#c#4500
999 _c25818
_d25818
003 IEF
005 20221024183539.0
008 030226s2002 USA|| #####0 b|ENG|u
040 _aIEF
_cES-MaIEF
041 _aENG
100 1 _aBoutourault, Pierre Yves
_96959
245 1 0 _aFrench high tax court confirms that The Former France - Switzerland tax treaty overrides the french CFC legislation
_c Pierre - Yves Boutourault, MarcellinN. Mbwa - Mboma
260 _c2002
650 4 _aFRANCIA
_944475
650 4 _aSUIZA
_948486
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aSOCIEDADES EXTRANJERAS CONTROLADAS
_958702
650 4 _aTRANSPARENCIA FISCAL
_948593
650 4 _aFISCALIDAD INTERNACIONAL
_944303
650 4 _aDOBLE IMPOSICION
_942842
650 4 _aJURISPRUDENCIA
_947570
650 4 _aCOMENTARIOS
_937885
700 1 _aMbwa Mboma, Marcellin N.
_92393
773 0 _tIntertax: International Tax Review
_gvol. 30, nÂș 12, 2002, p. 493-498
942 _2udc
942 _2udc