| 000 | 01250nab a2200301 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110635.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963151 _aHey, Johanna |
|
| 245 | 1 |
_a"Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative _c Johanna Hey |
|
| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the concept of "taxation where value is created" and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. | ||
| 650 | 4 |
_943504 _aEMPRESAS |
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| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 4 |
_954834 _aINCREMENTO |
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| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 4/5 (Special issue), 2018, p. 203-208 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138432 _d138432 |
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