| 000 | 01256nab a2200265 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 |
_923506 _aKeen, Michael James |
|
| 245 |
_aCompetition, coordination and avoidance in international taxation _c Keen, Michael |
||
| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the links between competition, coordination and avoidance in international taxation through the lens of simple economic ideas, reviews the relationship between competition and coordination and considers the impact on tax competition of measures to reduce tax avoidance, with a focus on the issue of preferential regimes. | ||
| 650 | 4 |
_940318 _aCOMPETENCIA FISCAL NOCIVA |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 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. 220-225 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138435 _d138435 |
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