000 | 00816nab#a2200265#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20230310154731.0 | ||
008 | 050328s2004 ESP|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 |
_aCencerrado Millán, Emilio _99751 |
||
245 |
_aControlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union _c Emilio Cencerrado |
||
260 | _c2004 | ||
650 | 4 |
_aSOCIEDADES EXTRANJERAS _948469 |
|
650 | 4 |
_aSUBCAPITALIZACIÓN _957705 |
|
650 | 4 |
_aLEGISLACION _947615 |
|
650 | 4 |
_aRESIDENTES _948283 |
|
650 | 4 |
_aUNION EUROPEA _948644 |
|
650 | 4 |
_aESPAÑA _941092 |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
773 | 0 |
_tEC Tax Review _w124968 _gv. 13, n. 3, 2004, p. 102-110 |
|
942 | _cART | ||
942 | _z112125 | ||
999 |
_c96328 _d96328 |