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Issue Date
Title
Author(s)
2012
Taxation of Intercompany Dividends under Tax Treaties and EU Law in Spain
Cencerrado Millán, Emilio
2015
Limit Base Erosion via Interest Deduction and Others
Cencerrado Millán, Emilio
;
Soler Roch, María Teresa
2019
Interest deductibility: Implementation of BEPS action 4 in Spain
Cencerrado Millán, Emilio
;
Gil García, Elizabeth
2008
International and EC Tax Aspects of Group of Companies. Spain
Cencerrado Millán, Emilio
2006
The tax consequences of restructuring of indebtedness (debt work-outs). Spain
Cencerrado Millán, Emilio
;
Núñez Grañón, Mercedes
2004
Controlled foreign company and thin capitalization rules are not aplicable in Spain to entities resident in the European Union
Cencerrado Millán, Emilio
Discover
Author
1
Gil García, Elizabeth
1
Núñez Grañón, Mercedes
1
Soler Roch, María Teresa
Subject
2
Corporate Tax
2
Thin capitalization legislation
1
Anti-abuse rules
1
Anti-Tax Avoidance Directive
1
Base erosion
.
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Date issued
3
2010 - 2019
3
2004 - 2009
Document type
3
Article
3
Book chapter