La doble imposición en la Directiva 2011/96/UE, del Consejo, de 30 de noviembre de 2011, relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes
The object of this research is the study of a modest considerations over the profits and contributions of Directive 2011/96/UE in the context of the double taxation in the European inside market and these controversial issues for the application and interpretation of this law. It tries to clarify ev...
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6883973 |
Source: | Anuario jurídico y económico escurialense, ISSN 1133-3677, Nº. 52, 2019, pags. 13-62 |
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Summary: |
The object of this research is the study of a modest considerations
over the profits and contributions of Directive 2011/96/UE in the context of
the double taxation in the European inside market and these controversial
issues for the application and interpretation of this law. It tries to clarify
everything possible the cases provided in this law to avoid the double
taxation in the international transaction of business financing within the scope of
the target law. |
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