000 01303nab a2200313 c 4500
999 _c138360
_d138360
003 ES-MaIEF
005 20221221170751.0
007 ta
008 180622s2018 uk ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966237
_aSerokh, Mohamed
245 0 _aGroup financing and BEPS
_bscary debt injections?
_c Mohamed Serokh, Lav Chadha and Jeff Baird
260 _c2018
500 _aDipspinible también en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aIncreasing scrutiny by the OECD and tax authorities worldwide on how multinational groups are financed means that tax directors and tax professionals are beginning to ask questions about how they handle intercompany financing.
650 4 _932211
_aGRUPOS DE EMPRESAS
650 4 _947460
_aIMPUESTOS
650 4 _aFINANCIACIÓN
_944260
650 4 _aPLANIFICACION FISCAL
_948026
650 4 _944971
_aGESTION FINANCIERA
650 4 _963148
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650 4 _948158
_aPROGRAMAS
700 1 _966238
_aChadha, Lav
700 1 _966239
_aBaird, Jeff
773 0 _9156703
_oOP 804/2018/5
_tTax Planning International Review
_w(IEF)124527
_x 0309-7900
_g v. 45, n. 5, May 2018, p. 8-12
942 _cART