| 000 | 01157nab a2200289 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 |
_961308 _aSchreiber, Ulrich |
||
| 245 |
_aSales-based apportionment of profits _c Ulrich Schreiber |
||
| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe author, in this article, considers the sales-based apportionment of profits in the context of, and as a response to the issues raised by, the OECD Base Erosion and Profit Shifting (BEPS) Project. | ||
| 650 | 4 |
_948680 _aVENTAS |
|
| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 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. 259-272 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138440 _d138440 |
||