| 000 | 01146nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110630.0 | ||
| 008 | 170728s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSilvestri, Andrea _965570 |
|
| 245 |
_aHolding companies in the BEPS era _c Andrea Silvestri |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aHOLDINGS _945443 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 520 | _aHolding companies have always played a central role within international groups. While the tax climate for holding companies has already changedover the last decade, their role will be further affected by some of the measures under the Base Erosion and Profit Shifting (BEPS) initiative. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 6-7, June / July 2017, p. 482-488 |
|
| 942 | _cART | ||
| 942 | _z148351 | ||
| 999 |
_c113549 _d113549 |
||