| 000 | 01254nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110635.0 | ||
| 007 | ta | ||
| 008 | 180926s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966524 _aKim, Ted Tae-Gyung |
|
| 245 |
_aTax transparency and disclosure in Korea _c Ted Tae-Gyung Kim |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
|
| 650 | 4 |
_941319 _aCOREA DEL SUR |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 72, Issue 6, June 2018, p. 360-365 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138934 _d138934 |
||