| 000 | 01186nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140317 _d140317 |
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| 003 | ES-MaIEF | ||
| 005 | 20200218131739.0 | ||
| 007 | ta | ||
| 008 | 190403t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_944592 _aValente, Piergiorgio |
|
| 245 | 0 |
_a Resolving cross-border tax disputes _bdevelopments in the EU and around the globe _c by Piergiorgio Valente |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines recent changes to international tax dispute mechanisms, including the mutual agreement procedure and arbitration, from the perspective of the EU and the OECD. He comments on similarities and differences in the European an international frameworks in an era of increasing globalization. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_928417 _aARBITRAJE |
|
| 773 | 0 |
_9159864 _oOP 138-Bis/2019/93/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 8, February 25, 2019, p. 845-852 |
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| 942 | _cART | ||