| 000 | 01096nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181119105525.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966198 _aDurán, Andrés |
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| 245 |
_aInheritance and estate taxes _b : tax treaties, connecting factors and worldwide liability _c Andrés Durán |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers how tax treaties deal with the variety of connecting factors used to establish a worldwide liability in relation to inheritance and estate taxes. | ||
| 650 | 4 |
_950219 _aHERENCIA |
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| 650 | 4 |
_aSUCESION _948504 |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 7, July 2018, p. 430-442 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cART | ||
| 999 |
_c138947 _d138947 |
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