| 000 | 01107nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141066 _d141066 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220805131900.0 | ||
| 007 | ta | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBoidman, Nathan _96361 |
|
| 245 | 0 |
_aCanada enacts multilateral instrument _bwhat happens next? _c by Nathan Boidman and Michael N. Kandev |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss Canada's ratification of the OECD's multilateral instrument (MLI), focusing on the rules of entry into force and effect of the MLI for Canada. They also consider Canada's position on the MLI and the principal purpose test. | ||
| 650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aCANADA _933508 |
|
| 700 | 1 |
_aKandev, Michael _914642 |
|
| 773 | 0 |
_9160834 _oOP 138-Bis/2019/95/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 4, July 22 2019, p.315-321 |
|
| 942 | _cART | ||