000 01418nab a2200301 c 4500
999 _c138431
_d138431
003 ES-MaIEF
005 20230103134451.0
007 ta
008 180628s2018 ne |||||o|||| 00| 00eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _961445
_aMorse, Susan C.
245 _a Value creation : a standard in search of a process
_ba standard in search of a process
_c Susan C. Morse
260 _c2018
500 _aDisponible en la Biblioteca del IEF únicamente en formato electrónico.
500 _aResumen.
520 _aThis article explores the idea of value creation. It imagines a worldwide dispute resolution forum and considers existing processes for developing the meaning of value creation, including OECD planning, unilateral national action and competent authority and arbitration treaty procedures. It predicts how interested parties will influence the meaning of value creation.
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 7 _966265
_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650 4 _948669
_aEMPRESAS
650 4 _aCREACIÓN DE VALOR
_967011
650 4 _aBENEFICIOS
_932314
650 4 _aINCREMENTO
_954834
650 4 _928417
_aARBITRAJE
773 0 _974442
_oBIT
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 72, n. 4/5 (Special issue), 2018, p. 196-202
856 _uhttps://online.ibfd.org/kbase/
942 _cART