| 000 | 01405nab 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 |
_949018 _aHattingh, P. Johann |
|
| 245 | 4 |
_aThe impact of the BEPS multilateral instrument on international tax policies _c Johann Hattingh |
|
| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article assesses the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by analysing the preliminary reservations of signatory countries, while offering some speculative points about the influence of the MLI on international tax policies and the OECD Model. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_948158 _aPROGRAMAS |
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| 650 | 4 |
_aAPLICACION _927355 |
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| 650 | 4 |
_aCONVENIO MULTILATERAL _948067 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 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. 234-247 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138438 _d138438 |
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