| 000 | 01121nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c140197 _d140197 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230612182149.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967092 _aMerten, Martine |
|
| 245 | 0 |
_aTaxation of investment funds following the OECD base erosion and profit shifting initiative _b( Part 1 ) _c Martine Merten |
|
| 260 | _c2019 | ||
| 500 | _aDisponible en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _a In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_944386 _aFONDOS DE INVERSION |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 773 | 0 |
_9159830 _oBIT/2019/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 2, February 2019, p. 76-88 |
|
| 942 | _cRE | ||