| 000 | 01289nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966683 _aNguyen, H. Khiem |
|
| 245 |
_aAustralian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax _c H. Khiem (Jonathan) Nguyen |
||
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article reviews the Australian residence and source rules, analyses their limitations and identifies the problems arising from application of these rules. It also considers the rationale for, and the effects of, the introduction of the Multinational Anti-Avoidance Law in 2016 and the Diverted Profits Tax in 2017. | ||
| 650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 10, October 2018, p. 607-613 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139211 _d139211 |
||