| 000 | 01311nab a2200289 c 4500 | ||
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| 999 |
_c138441 _d138441 |
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| 003 | ES-MaIEF | ||
| 005 | 20230103134646.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aWilkie, J. Scott _91370 |
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| 245 |
_aAn inverted image inspires a question _bcomments on professor Ulrich Schreiber's "sales-based apportionment of profits" _c J. Scott, Wilkie |
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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 offers some observations in response to Professor Schreiber's proposal for the apportionment of business profits earned by multinational enterprises and concludes with a question: Why not a minimum tax possibly configured as a withholding tax? | ||
| 650 | 4 |
_948680 _aVENTAS |
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| 650 | 4 |
_932314 _aBENEFICIOS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_948158 _aPROGRAMAS |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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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. 273-277 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||