000 00870nab a2200241 c 4500
999 _c138821
_d138821
003 ES-MaIEF
005 20220711114128.0
008 180911s2018 -us||||| |||| 00| 0 eng d
040 _cES-MaIEF
100 _966474
_aBonner, Sarah Kate
245 4 _aThe key battleground or the australian diverted profits tax
_b the sufficient economic substance test
_c by Sarah Kate Bonner
260 _c2018
300 _ap. 585-589
650 4 _932314
_aBENEFICIOS
650 4 _944029
_aEVASION FISCAL
650 4 _943600
_aEMPRESAS MULTINACIONALES
650 4 _963148
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650 4 _932206
_aAUSTRALIA
650 4 _947615
_aLEGISLACION
650 4 _937885
_aCOMENTARIOS
773 0 _9157299
_oOP 138-Bis/2018/91/6
_tTax Notes International
_w(IEF)124525
_x1048-3306
_g; Vol. 91, nº 6, August 6, 2018
942 _2udc
_cART