La controvertida base jurídica de la Directiva antielusión fiscal: Un análisis a la luz de reglas de vinculación
The Anti-Tax Avoidance Directive (ATAD) marks a radical departure from harmonizing directives so far adopted in the field of direct taxation. While the latter aimed at abolishing tax obstacles jeopardizing the exercise of fundamental freedoms, the ATAD aims at preventing tax avoidance, a goal so far...
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6888197 |
Source: | Revista de Derecho Comunitario Europeo, ISSN 1138-4026, Año nº 23, Nº 62, 2019, pags. 155-196 |
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