Critical review of the atad implementation: foreword

HIGHLIGHTS

  • who: from the (UNIVERSITY) have published the research work: CRITICAL REVIEW OF THE ATAD IMPLEMENTATION: FOREWORD, in the Journal: (JOURNAL) of 12/07/2016
  • what: For this, countries have reviewed the compatibility of existing rules with the provisions of the ATAD and, in accordance with this review, countries have introduced new rules, amended their existing rules, or argued that the existing rules comply with the ATAD provisions.

SUMMARY

    The Same but not the Same Irma Johanna Mosquera Valderrama* However, by the nature of the instrument of implementation, i.e., directive, these . . .

     

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