| 000 | 01203nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20221123162404.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aMaisto, Guglielmo _927402 |
|
| 245 | 0 |
_aCurbing base erosion via withholding taxes _b : the case for a "reverse controlled foreign company" approach _c Guglielmo Maisto, Paolo Arginelli and Cesare Silvani |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe authors, in this article, propose a "reverse controlled foreign company" withholding tax as a way to counter base erosion. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 | 4 |
_948294 _aRETENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 700 | 1 |
_954063 _aArginelli, Paolo |
|
| 700 | 1 |
_966679 _aSilvani, Cesare |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 10, October 2018, p. 578-581 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139208 _d139208 |
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