págs. 3-23
págs. 25-62
One directive, several transpositions: a cross-country evaluation of the national implementation of DAC6
págs. 63-81
The principal purpose test's burden of proof: should the OECD Commentary on article 29(9) specify which party bears the onus?
págs. 83-115
VAT e-commerce package: customs bugs in the system? Analysis of the issues undermining the new import VAT Platform Collecting Model
págs. 117-160
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