| 000 | 01145nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190326125542.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965109 _aCanen, Doris |
|
| 245 |
_aCan the Brazilian mutual agreement procedure legislation be effective domestically? _c Doris Canen and Henrique de Conti |
||
| 260 | _c2019 | ||
| 500 | _aDisponible en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the new Brazilian legislation in respect of mutual agreement procedures (MAPs) in light of the changes proposed by Action 14 of the OECD/G20 BEPS initiative and considers whether such legislation can be effective in the country. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_933442 _aBRASIL |
|
| 700 | 1 |
_967091 _aConti, Henrique de |
|
| 773 | 0 |
_9159830 _oBIT/2019/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 2, February 2019, p. 69-75 |
|
| 942 | _cRE | ||
| 999 |
_c140196 _d140196 |
||