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Taxation of investment funds following the OECD base erosion and profit shifting initiative ( Part 1 ) Martine Merten

By: Merten, Martine.
Material type: ArticleArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | FONDOS DE INVERSION | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS In: Bulletin for International Taxation v. 73, n. 2, February 2019, p. 76-88Summary: 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.
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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.

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