| 000 | 01491nab a2200313 c 4500 | ||
|---|---|---|---|
| 999 |
_c140831 _d140831 |
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| 003 | ES-MaIEF | ||
| 005 | 20230613173425.0 | ||
| 007 | ta | ||
| 008 | 190627s2019 us ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_963456 _aHeydari, Shima |
|
| 245 | 0 |
_aInsurance premium tax _bwhose risk is it anyway? _c Shima Heydari and Bas Carrière |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aInsurance premium tax (IPT), a tax payable on most insurance policies, is payable depending on where the risk being insured lies. There is some uncertainty as to how to determine the location of risk, particularly in merger and acquisition deals, in which both the seller and buyer seek to insure a common risk. This article discusses the history behind IPT in the Netherlands, the purposes it is meant to serve and how the recent case law can help in determining the location of risk. | ||
| 650 | 4 |
_959566 _aSOCIEDADES |
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| 650 | 4 |
_aEMPRESAS _943504 |
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| 650 | 4 |
_940471 _aCONCENTRACION |
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| 650 | 4 |
_aSEGUROS _948369 |
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| 650 | 4 |
_947499 _aIMPUESTOS |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_942805 _aLEGISLACION COMUNITARIA |
|
| 700 | 1 |
_967344 _aCarrière, Bas |
|
| 773 | 0 |
_9160638 _oDFI/2019/3 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 3, May/June 2019, 5 p. |
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| 942 | _cRE | ||