Bibliografía
| Author | Alberto Quintas Seara |
| Pages | 475-487 |
BIBLIOGRAFÍA
ADAMS, R., y FERREIRA, D., «One share-one vote: the empirical evidence», Review of Finance,
vol. 12, núm. 1, 2008, pp. 51-91.
ADDA, M., «Can a Permanent Establishment Be a “Legitimate Heir” in a Domestic Consolida-
ted Tax Regime?», European Taxation, vol. 48, núm. 5, 2008, pp. 238-244.
— «The supposed autonomy of the PE’s definition in EU Tax Law», Fiscalità Internazionale,
vol. 6, núm. 2, 2008, pp. 155-161.
AEDAF, «Régimen fiscal especial de las operaciones de reestructuración empresarial: obser-
vaciones y propuestas de la AEDAF Análisis crítico de la actual normativa con el objetivo
de reforzar la seguridad jurídica», Papers AEDAF, núm. 3, 2011.
AIRS, G., «Amending the Mergers Directive», The Tax Journal, núm. 780, 2005, pp. 9-11.
ALBIÑANA GARCÍA-QUINTANA, C., «La actividad económica en la ley tributaria de fusiones y
escisiones empresariales», Crónica Tributaria, núm. 71, 1994, pp. 31-36.
ALGUACIL MARÍ, P., La doctrina administrativa sobre el motivo económico válido en las rees-
tructuraciones societarias, Cizur Menor, Thomson-Aranzadi, 2007.
ALONSO SOTO, R., «La aplicación del Artículo 85 del Tratado CEE a las concentraciones de
empresas: comentario a la Sentencia Philip Morris de 17 de noviembre de 1988», Revista
de Instituciones Europeas, vol. 15, núm. 3, 1988, pp. 769-788.
ÁLVAREZ-BUYLLA ORTEGA, A., «Análisis de la Directiva 2005/19/CE sobre reestructuracio-
nes empresariales», Cuadernos de Formación del Instituto de Estudios Fiscales, vol. 6,
núm. 14, 2008, pp. 5-15.
ASHTA, A., «The Taxation of Mergers Directive (90/434/EEC)», Cahier du CEREN, núm. 3,
2003, pp. 2-11.
AURELIO, M., «An Analysis of the 2005 Amendments to the Merger Directive», Intertax,
vol. 34, núm. 6/7, 2006, pp. 333-351.
AZARIAN, H., La société par actions simplifiée. Création, Fonctionnement, Évolution, 3.ª ed.,
Paris, LexisNexis, 2012.
BAEZ MORENO, A., y ZORNOZA PÉREZ, J., «La norma general contra las prácticas abusivas
de ATAD», en J. ALMUDÍ CID, J. FERRERAS GUTIÉRREZ y P. HERNÁNDEZ GONZÁLEZ-BARREDA
(dirs.), La armonización de las normas contra la elusión fiscal relativas a la fiscalidad di-
recta en la Unión Europea, Pamplona, Thomson-Reuters Aranzadi, 2018, pp. 131-170.
BAHNS, J., «German Tax Treatment of the Sale of Real Estate Company Shares», Tax Notes
International, vol. 74, núm. 5, 2014, pp. 457-462.
BARCIELA PÉREZ, J. A., «La compensación transfronteriza de pérdidas definitivas. Los asuntos
Holmen y Memira Holding», Carta Tributaria. Revista de opinión, núm. 59, 2020.
BAVAGNOLI, F., L’affitto d’azienda. Profili di calcolo economico e di rappresentazione contabile,
Milano, Giuffrè, 2006.
Directorate General for the Internal Market and Service, Brussels, 2013..
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations