000 01011nab#a2200313#c#4500
003 IEF
005 20190816110848.0
008 050516s2005 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aBenecke, Andreas
_936375
245 _aFinal amendments to the merger directive : avoidance of economic double taxation and application to hybrid entities
_b two conflicting goals
_c Andreas Benecke, Arne Schnitger
260 _c2005
500 _aConclusión.
650 4 _aEMPRESAS MULTINACIONALES
_943600
650 4 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS
_961626
650 4 _aCONCENTRACION
_940471
650 4 _aSUCURSALES
_944380
650 4 _aEVASION FISCAL
_944029
650 4 _aUNION EUROPEA
_948644
650 4 _aDOBLE IMPOSICION
_942842
650 4 _aCOMENTARIOS
_937885
650 4 _942805
_aLEGISLACION COMUNITARIA
700 1 _aSchnitger, Arne
_929733
773 0 _tIntertax
_gv. 33, n. 4, April 2005, p. 170-178
942 _cART
942 _z112716
999 _c62165
_d62165