| 000 | 01114nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190206130717.0 | ||
| 007 | ta | ||
| 008 | 190206t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_910624 _aCnossen, Sijbren |
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| 245 | 0 |
_aACE or CBIT ... again _b _c by Sijbren Cnossen, Arjan Lejour and Maarte van't Riet |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article the authors discuss the recent resurgence of interest in exempting the normal rate od return to capital, which the compare to a comprehensive business income tax. | ||
| 650 | 4 |
_932314 _aBENEFICIOS |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 700 | 1 |
_925552 _aLejour, Arjan M. |
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| 700 | 1 |
_966931 _aRiet, Maarten van't |
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| 773 | 0 |
_9158665 _oOP 138-Bis/2018/92/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 12, December 17, 2018, p. 1213-1216 |
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| 942 | _cART | ||
| 999 |
_c139823 _d139823 |
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