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Ars Iuris Salmanticensis
(Feb 2017)
Directiva (UE) 2016/1164 del Consejo de 12 de julio de 2016 por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior
Nora Libertad RODRÍGUEZ PEÑA
Affiliations
Nora Libertad RODRÍGUEZ PEÑA
Universidad de Salamanca
Journal volume & issue
Vol. 4, no. 2
pp. 126 – 130
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Keywords
elusión fiscal
mercado interior
impuesto de sociedades
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