ListarArchivo Digital España - Unión Europea por tema "Tributación de no residentes"
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La tributación del no residente comunitario: entre la Armonización fiscal y el Derecho tributario internacional
European University Institute (2008)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 ...