La nueva directiva contra la elusión fiscal en el contexto BEPS
The approval of the new Tax Avoidance Directive, largely taking up issues already addressed in the framework of the BEPS work, will have an impact on the Corporate Tax Law. Although some of these measures are already incorporated in the Spanish standard, it is foreseeable that in the adaptation to t...
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| Format: | Article |
| Language: | Spanish |
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2016
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6022843 |
| Source: | Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 11, Nº. 2, 2016, pags. 361-384 |
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