| 000 | 01256nab#a2200361#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110616.0 | ||
| 008 | 040714s2004 ESP|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aThoemmes, Otmar _943399 |
|
| 245 |
_aThin capitalization rules and non - discrimination principles _b an analysis of thin capitalization rules in light of the non - discrimination principle in the EC Treaty, double tax traties and friendship treaties _c Otmar Thoemmes, Robert Stricof and Katja Nakhai |
||
| 260 | _c2004 | ||
| 500 | _aConclusión. | ||
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aSUBCAPITALIZACIÓN _957705 |
|
| 650 | 4 |
_aACCIONISTAS _9973 |
|
| 650 | 4 |
_aDIVIDENDOS _942810 |
|
| 650 | 4 |
_aINTERES _947502 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aDEDUCCIONES _941769 |
|
| 650 | 4 |
_aAYUDA ESTATAL _932236 |
|
| 650 | 4 |
_aDERECHO COMUNITARIO EUROPEO _941975 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_aStricof, Robert _949589 |
|
| 700 | 1 |
_aNakhai, Katja _949590 |
|
| 773 | 0 |
_tIntertax _gv. 32, n. 3, March 2004, p. 126-137 |
|
| 942 | _cART | ||
| 942 | _z108656 | ||
| 999 |
_c27061 _d27061 |
||