000 00803nab#a2200253#c#4500
003 IEF
005 20180219173143.0
008 011203s2001 uuu|| #####0 b| ENG|u
040 _aIEF
041 _aENG
100 1 _aHinnekens, Luc
_921480
245 _aHow OECD proposes to apply existing criteria of jurisdiction to tax profits arising from cross - border electronic commerce
_c L. Hinnekens
260 _c2001
500 _aConclusiones
650 4 _aCOMERCIO ELECTRONICO
_950220
650 4 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
_947856
650 4 _aIMPUESTOS
_947460
650 4 _aBENEFICIOS
_932314
650 4 _aESTABLECIMIENTO PERMANENTE
_942622
773 0 _tIntertax
_gvol. 29, nÂș 10, October 2001, p. 322-331
942 _cART
942 _z99325
999 _c127947
_d127947