| 000 | 01460nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219164018.0 | ||
| 008 | 170629s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSicard, Flora _965504 |
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| 245 |
_aThe EU and Third Countries _b any new tax opportunities under associationagreements ? _c Flora Sicard & Olivier Debat |
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| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_aCONVENIOS _941141 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aPAÍS TERCERO _955289 |
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| 520 | _aFurther to the SECIL judgment (C-464/14) delivered by the EuropeanCourt of Justice (ECJ) in November 2016, this article explores howAssociationAgreements (AAs) concluded by the European Union (EU) with third countries connect with EU primary law, especially the Treaty onthe Functioning of the European Union (TFEU), and discusses their possible implications in tax matters. It investigates the consequences of thevariations in purpose and wording of such international instruments and identifies opportunities, uncertainties, shortcomings and potentialities deriving therefrom. | ||
| 700 | 1 |
_aDebat, Olivier _965505 |
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| 773 | 0 |
_tIntertax _gv. 45, n. 5, May 2017, p. 402-410 |
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| 942 | _cART | ||
| 942 | _z148217 | ||
| 999 |
_c85630 _d85630 |
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