Spanish Controlled Foreign Corporation Rules in the light of the ATAD Directive

  1. Miguel Ángel Martínez Lago
  2. José Manuel Almudí Cid
Journal:
Revue européenne et internationale de droit fiscal

ISSN: 2295-9416

Year of publication: 2018

Issue Title: Abus de droit, regards croisés

Issue: 4

Pages: 534-543

Type: Article

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