| 000 | 01497nab#a2200301#c#4500 | ||
|---|---|---|---|
| 999 |
_c130307 _d130307 |
||
| 003 | IEF | ||
| 005 | 20200930105053.0 | ||
| 008 | 170531s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aTracana, Dinis _965419 |
|
| 245 |
_aThe effect of the OECD/G20 BEPS initiative on the attribution of profitsto permanent establishments _b the special case of agency permanent establishments _c Dinis Tracana _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 520 | _aIn this article, the author examines the effects of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative on the attribution of profits to agency permanent establishments, focusing on the OECD's Additional Guidance on the Attribution of Profits to Permanent Establishments, Action 7 - 2016 PublicDiscussion Draft. | ||
| 650 | 4 |
_aATRIBUCIÓN DE BENEFICIOS _959615 |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
|
| 942 | _2udc | ||
| 942 | _2udc | ||