000 | 01075nab#a2200277#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20190816110628.0 | ||
008 | 160420s2016 NLD|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aCalderón Carrero, José Manuel _98415 |
|
245 |
_aThe concept of " aggressive tax planning " launched by the OECD and EU Commission in the BEPS era _b redefining the border between legitimate and illegitimate tax planning _c Jose´Manuel Calderón Carrero & Alberto Quintas Seara |
||
260 | _c2016 | ||
500 | _aAccesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen. | ||
650 | 4 |
_aPLANIFICACION FISCAL _948026 |
|
650 | 4 |
_aPLANIFICACION FISCAL INTERNACIONAL _948027 |
|
650 | 4 |
_aCONTROL _940745 |
|
650 | 4 |
_aCUMPLIMIENTO COOPERATIVO _963689 |
|
650 | 4 |
_aUNION EUROPEA _948644 |
|
650 | 4 |
_943410 _aELUSION FISCAL |
|
700 | 1 |
_aQuintas Seara, Alberto _961862 |
|
773 | 0 |
_tIntertax _gv. 44, n. 3, March 2016, p. 206-226 |
|
942 | _cART | ||
942 | _z145562 | ||
999 |
_c102494 _d102494 |