| 000 | 01364nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190306131906.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_917402 _aHanlon, Michelle Lee |
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| 245 |
_aCountry-by-country reporting and the international allocation of taxing rights _c Michelle Hanlon |
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| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the OECD/BEPS country-by-country reporting (CbCR) requirements and the disconnect between CbCR data and the arm's length principle, discusses the potential benefits and costs of country-by-country data, and concludes by considering the possible implications of CbCR for the international allocation of taxing rights. | ||
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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| 650 | 4 |
_942389 _aINFORMES PAÍS POR PAÍS |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 4/5 (Special issue), 2018, p. 209-217 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138433 _d138433 |
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