| 000 | 01267nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180629124405.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_962100 _aCollier, Richard |
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| 245 |
_aThe impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice _c Richard S. Collier |
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| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article considers the practical implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project regarding the application of the arm's length principle by developing countries. | ||
| 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 |
_927355 _aAPLICACION |
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| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
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| 650 | 4 |
_947936 _aPAISES EN DESARROLLO |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 4/5 (Special issue), 2018, p. 325-330 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138447 _d138447 |
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