Please use this identifier to cite or link to this item: http://hdl.handle.net/11328/1329
Title: The undertaking concept: national level and European Union level
Authors: Alves, Dora Resende
Bento, Márcia Costa
Keywords: European Union
permanent establishment
undertaking
competition law
tax law
Issue Date: 7-Dec-2015
Abstract: Business globalization triggers the need of dynamic to adapt to international laws the internal laws of each state and to the new commercial realities and economic policies. Therefore, it is necessary to provide to investors, in the framework of the European Union, certain concepts in order to streamline the investment and understand the applicable legislation. Thus, in regard to the internal organisation of the European Union, constituted by different jurisdictions, the uncertainty of the definition of a concept may bring disadvantages in terms of interest of investment by third countries.
Description: Apresentado em 15 de Outubro de 2015
URI: http://hdl.handle.net/11328/1329
Appears in Collections:IJP - Comunicações a Congressos Internacionais / Papers in International Meetings

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