Merten, Martine
Taxation of investment funds following the OECD base erosion and profit shifting initiative ( Part 1 ) / Martine Merten .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.
FISCALIDAD INTERNACIONAL
FONDOS DE INVERSION
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Bulletin for International Taxation 0007-4624 v. 73, n. 2, February 2019, p. 76-88
Taxation of investment funds following the OECD base erosion and profit shifting initiative ( Part 1 ) / Martine Merten .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.
FISCALIDAD INTERNACIONAL
FONDOS DE INVERSION
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Bulletin for International Taxation 0007-4624 v. 73, n. 2, February 2019, p. 76-88