000 | 00900nab#a2200265#c#4500 | ||
---|---|---|---|
999 |
_c131469 _d131469 |
||
003 | IEF | ||
005 | 20200930105124.0 | ||
008 | 060403s2006 NLD|| #####0 b|ENG|u | ||
040 |
_aIEF _cES-MaIEF |
||
041 | _aENG | ||
100 | 1 |
_aSeitz, Georg _951519 |
|
245 |
_aAttribution of profits to permanent establishments of multinational banking enterprises in Germany _b how to determine the " free capital " under the decree of the German Federal Ministry of Finance _c Georg Seitz |
||
260 | _c2006 | ||
500 | _aConclusión. | ||
650 | 4 |
_aBANCOS MULTINACIONALES _932283 |
|
650 | 4 |
_aATRIBUCIÓN DE BENEFICIOS _932314 |
|
650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
650 | 4 |
_aMOVIMIENTO DE CAPITALES _947812 |
|
650 | 4 |
_aALEMANIA _925193 |
|
773 | 0 |
_tIntertax _gv. 34, n. 2, February 2006, p. 86-95 |
|
942 | _2udc | ||
942 | _2udc |