| 000 | 01345nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c139088 _d139088 |
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| 003 | ES-MaIEF | ||
| 005 | 20200930101407.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963454 _aKuzniacki, Blazej |
|
| 245 |
_aThe artificial intelligence tax treaty assistant _bdecoding the principal purpose test _c Blazej Kuzniacki |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author explores and advocates the use of an artificial intelligence tax treaty assistant with regard to resolving issues and problems in respect of the principal purpose test as proposed in relation to the OECD/G20 Base Erosion and Profit Shifting initiative. | ||
| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
|
| 650 | 4 |
_941141 _aCONVENIOS |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_947498 _aINTELIGENCIA ARTIFICIAL |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 9, September 2018, p. 524-534 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||