| 000 | 01321nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c138448 _d138448 |
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| 003 | ES-MaIEF | ||
| 005 | 20230104124116.0 | ||
| 007 | ta | ||
| 008 | 180628s2018 ne |||||o|||| 00| 00eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963150 _aKane, Mitchell A. |
|
| 245 |
_aOffshore transfers _bpolicies and divergent views _c Mitchell A. Kane |
||
| 260 | _c2018 | ||
| 500 | _aDisponible en la Biblioteca del IEF únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article considers the effort of jurisdictions to tax the gain of foreign persons resulting from offshore asset sales, examines the range of approaches taken by OECD and non-OECD countries, explores some of the basic underlying policy considerations, and demonstrates several reasons why developing countries might consider a more expansive approach. | ||
| 650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
|
| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_947950 _aPARAISOS FISCALES |
|
| 650 | 4 |
_944029 _aEVASION FISCAL |
|
| 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. 331-338 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||