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