| 000 | 01065nab#a2200301#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110619.0 | ||
| 008 | 151106s2015 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aTavares, Romero J. S. _964082 |
|
| 245 |
_aThe new De Minimis anti - abuse rule in the Parent - Subsidiary Directive _b validating EU tax competition and corporate tax avoidance ? _c Romero J. S. Tavares & Bret N. Bogenschneider |
||
| 260 | _c2015 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aSUCURSALES _944380 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aABUSO DEL DERECHO _954389 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_948454 _aSOCIEDADES |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_aBogenschneider, Bret N. _964083 |
|
| 773 | 0 |
_tIntertax _gv. 43, n. 8/9, August / September 2015, p. 484-500 |
|
| 942 | _cART | ||
| 942 | _z144477 | ||
| 999 |
_c33649 _d33649 |
||