| 000 | 01080nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190827122040.0 | ||
| 007 | ta | ||
| 008 | 190827s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967461 _aDueñas, Sebastián |
|
| 245 | 0 |
_aComparing CFC rules around the world _c by Sebastian Dueñas |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines controlled foreign corporations tax regime in Japan, France, germany, the United Kingdom, Colombia, the Netherlands and Spain regarding the possible expansion of existing anti-base-erosion CFC regimes or the potential adoption of a minimum tax. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aDERECHO COMPARADO _941877 |
|
| 773 | 0 |
_9160926 _oOP 138-Bis/2019/95/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 6, August 5 2019, p. 519-529 |
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| 942 | _cART | ||
| 999 |
_c141074 _d141074 |
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