| 000 | 01306nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20180925110810.0 | ||
| 007 | ta | ||
| 008 | 180925s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_92712 _aOwens, Jeffrey |
|
| 245 | 0 |
_aMandatory tax arbitration _b : the next frontier issue _c Jeffrey Owens |
|
| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article looks at the increasing risk of cross border tax disputes as countries begin to implement the BEPS Action Plan in different ways, examines the existing mechanisms to minimize and resolve such disputes and then focusses on the potential of mandatory tax arbitration to provide the certainty that business and governments need in an increasing uncertain political and economic environment. | ||
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_928417 _aARBITRAJE |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_944959 _aNACIONES UNIDAS |
|
| 773 | 0 |
_9157522 _oOP 2141/2018/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 8 & 9, August/September 2018, p. 610-619 |
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| 942 | _cART | ||
| 999 |
_c138905 _d138905 |
||