Entry Topical Term

Number of records used in: 9

001 - CONTROL NUMBER

• control field: 70423

003 - CONTROL NUMBER IDENTIFIER

• control field: ES-MaIEF

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20230317132732.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 230317|| aa|||babn | ana d

040 ## - CATALOGING SOURCE

• Original cataloging agency: ES-MaIEF

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name entry element: BEFIT

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: BUSINESS IN EUROPE: FRAMEWORK FOR INCOME TAXATION

450 ## - SEE FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: NEGOCIOS EN EUROPA: MARCOS PARA LA TRIBUTACIÓN DE LA RENTA

550 ## - SEE ALSO FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: BASE IMPONIBLE COMÚN CONSOLIDADA

550 ## - SEE ALSO FROM TRACING--TOPICAL TERM

• Topical term or geographic name entry element: IMPUESTO DE SOCIEDADES

670 ## - SOURCE DATA FOUND

• Source citation: How the BEFIT proposal may disadvantage smaller countries, Tax Notes International, v. 109, n. 2, 2023.