[1]
J. M. Calderón Carrero and A. Martín Jiménez, “EU Directive 2016/1164 against tax avoidance practices affecting the internal market: The beginning of the end of a national Corporate income tax or an additional piece of incoordination in the new post-BEPS order?”, RCyT, no. 407, pp. 5–56, Feb. 2017.