| 000 | 01054nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220803105120.0 | ||
| 007 | ta | ||
| 008 | 190220s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aZagaris, Bruce _953691 |
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| 245 | 4 |
_aThe need for cooperation policies in individual cross-border tax settlements _c by Bruce Zagaris |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the disparate procedural and substantive rules that make voluntary cooperation with multiple tax jurisdictions difficult for many taxpayers and some policies that could help resolve international tax disputes. | ||
| 650 | 4 |
_937635 _aCOLABORACION TRIBUTARIA |
|
| 650 | 4 |
_963689 _aCUMPLIMIENTO COOPERATIVO |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_940558 _aCONFLICTOS JURISDICCIONALES |
|
| 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. 319-324 |
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| 942 | _cART | ||
| 999 |
_c139979 _d139979 |
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