| 000 | 01247nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110630.0 | ||
| 008 | 170529s2016 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aPleijsier, Arthur _97903 |
|
| 245 |
_aThe artificial avoidance of permanent establishment status _b a reaction to the BEPS Action 7 final report _c Arthur Pleijsier _hElectrónico |
||
| 260 | _c2016 | ||
| 500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 520 | _aThe author provides a critical analysis of the issues likely to arise from the action 7 final report under the OECD's BEPS initiative. Suggestionsare also offered that would relieve some of the potentially negative effects. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
|
| 942 | _cART | ||
| 942 | _z148019 | ||
| 999 |
_c129590 _d129590 |
||