Browsing Department of Law (LAW) by Subject "Tax harmonization"

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Title: La tributación del no residente comunitario: entre la Armonización fiscal y el Derecho tributario internacional Author(s): ALMENDRAL, Violeta Ruiz Date: 2008 Type of Publication: Working Paper Series/Report no.: EUI LAW Abstract: The so-called indirect tax harmonization process, undertaken by the European Court of Justice, and partly fueled by the European Commission, is giving place to a radical transformation of non-resident taxation. The traditional ...

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