| 000 | 01120nam a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181022134931.0 | ||
| 007 | cr aa aacaaaaa | ||
| 008 | 170804t2018 ne |||||o||j||||||||eng|| | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_961969 _aGerzova, Larisa |
|
| 245 |
_aCorporate income tax reform in Latvia _c Larisa Gerzova |
||
| 260 |
_aAmsterdam _b IBFD _c2018 |
||
| 300 | _a5 p. | ||
| 490 | _aIBFD's white papers | ||
| 500 | _aResumen. | ||
| 520 | _aThe author provides a brief outline and analysis of the corporate income tax (CIT) reform in Latvia. The new CIT Law follows the Estonian CIT system, where CIT is paid on distributed profits. The classical system is abolished. | ||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aREFORMA _910750 |
|
| 650 | 4 |
_aLETONIA _947607 |
|
| 856 | _uhttps://online.ibfd.org/kbase/#topic=doc&url=%252Fcollections%252Fwp%252Fpdf%252Fwp_beps_in_latin_america_part_I.pdf&WT.z_nav=Navigation&title=BEPS+in+Latin+America+(Part+I)%253A+A+review+of+the+implementation+of+minimum+standards+and+peer+review+process | ||
| 942 | _cRE | ||
| 999 |
_c138297 _d138297 |
||