| 000 | 01487nab#a2200301#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110846.0 | ||
| 008 | 170731s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSchönfeld, Jens _922014 |
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| 245 |
_aCFC rules and Anti - Tax Avoidance Directive _c Jens Schönfeld Bonn |
||
| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 520 | _aThe effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth, especially in the German scholarly literature. The following contribution re-examinesa few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also givetaxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_942805 _aLEGISLACION COMUNITARIA |
|
| 773 | 0 |
_tEC Tax Review _w124968 _gv. 26, n. 3, June 2017, p. 145-152 |
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| 942 | _cART | ||
| 942 | _z148364 | ||
| 999 |
_c30487 _d30487 |
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