000 00649nab#a2200217#c#4500
003 IEF
005 20180219160851.0
008 030227s2002 uuu|| #####0 b| ENG|u
040 _aIEF
041 _aENG
100 1 _aFernández Rodríguez, Elena
_91433
245 _aAccounting and tax aspects of allocations in the spanish corporate income tax
_cElena Fernández Rodríguez
260 _c2002
650 4 _aESPAÑA
_941092
650 4 _aCONTABILIDAD
_940740
650 4 _aIMPUESTO DE SOCIEDADES
_945680
773 0 _tIntertax: International Tax Review
_gvol. 30, nº 12, 2002, p. 507-513
942 _cART
942 _z102839
999 _c60090
_d60090