| 000 | 01290nab a2200277 c 4500 | ||
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| 999 |
_c138434 _d138434 |
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| 003 | ES-MaIEF | ||
| 005 | 20230103134533.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 |
_aSpengel, Christoph _95485 |
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| 245 |
_aCountry-by-country reporting and the international allocation of taxing rights _bcomments to Michelle Hanlon _c Christoph Spengel |
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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 comments on Michelle Hanlon's article on the OECD's country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy with regard to the arm's length principle. | ||
| 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 |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 4/5 (Special issue), 2018, p. 218-219 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||