000 00972nab a2200253 c 4500
999 _c139978
_d139978
003 ES-MaIEF
005 20220711132551.0
007 ta
008 190220s2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966993
_aFife, Ashley
245 4 _aThe real deal
_boffshore jurisdictions introduce economic substance requirements
_c by Ashley Fife
260 _c2019
500 _aResumen.
520 _aIn this article, the author discusses efforts by Bermuda and other offshore financial centers to implement economic substance laws that meet standards imposed by the EU Council.
650 4 _947950
_aPARAISOS FISCALES
650 4 _953897
_aBERMUDAS
650 4 _947460
_aIMPUESTOS
650 4 _931085
_aARMONIZACION FISCAL
650 4 _948644
_aUNION EUROPEA
773 0 _9159074
_oOP 138-Bis/2019/93/3
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 93, n. 3, January 21, 2019, p. 313-317
942 _cART