000			01430nab#a2200289#c#4500
003			IEF
005			20190816110631.0
008			170530s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aHerrington, Matthew _964439
245			_aThe evolving world of global tax planning _b part 1 _c Matthew Herrington and Cym H. Lowell _hElectrónico
260			_c2017
500			_aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aEVASION FISCAL _944029
650		4	_aPREVENCIÓN _954712
650		4	_aPLANIFICACION FISCAL INTERNACIONAL _948027
520			_aThis article is the first in a series, which will review considerations that MNEs may want to take into account in adapting their strategies in this evolving world of global tax planning. The authors will address this vital topic in three instalments, namely (i) framing the background, (ii) anticipation of an ever-increasing agenda of disputes and (iii) the epochal opportunity for MNEs to retool their ETR (effective tax rate) planning strategies.
650		4	_943410 _aELUSION FISCAL
700	1		_aLowell, Cym H. _951027
773	0		_tInternational Transfer Pricing Journal _gv. 24, n. 1, January - February 2017
942			_cART
942			_z148035
999			_c129640 _d129640