La delimitación conceptual de la «erosión» de las bases imponibles: un problema internacional
› ›
Enlazado como:Resumen
No longer available (Autolink)
Ver el contenido completo de este documento
Extracto
La delimitación conceptual de la «erosión» de las bases imponibles: un problema internacional
No longer available (Autolink)
Ver el contenido completo de este documento
Documentos citados
- Ley General Tributaria (Ley 58/2003, de 17 de diciembre)
- Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)
- Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
- Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
- Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
