| 000 | 01005nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140744 _d140744 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711133316.0 | ||
| 007 | ta | ||
| 008 | 190617t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_956015 _aHoor, Oliver R. |
|
| 245 | 0 |
_aLuxembourg's amended definition of a permanent establishment _bis it really something new? _c by Oliver R. Hoor |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines Luxembourg's recently amanded definition os a permenent establishment and considers whether it really represents a change in the tax law. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
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| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_947658 _aLUXEMBURGO |
|
| 773 | 0 |
_9160512 _oOP 138-Bis/2019/94/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 8, May 20, 2019, p. 709-724 |
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| 942 | _cART | ||