| 000 | 01281nab a2200265 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20220729123446.0 | ||
| 007 | ta | ||
| 008 | 190827s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aFalcao, Tatiana _957300 |
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| 245 | 4 |
_aThe OECD's digital economy taxing rigths allocation mash-up _c by Tatiana Falcão |
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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 the status of the OECD's work program on the digitalization of the economy and considers what a consensus solution might look like. She also discusses the potential effect of a proposed modified residual profit-split method for multinational entities on the extractive industries, analyzing a recent Nigerian transfer pricing case. | ||
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
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| 650 | 7 |
_aPROGRAMAS _948158 |
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| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
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| 650 | 4 |
_aINDUSTRIA _947463 |
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| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
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| 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. 531-538 |
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| 942 | _cART | ||
| 999 |
_c141075 _d141075 |
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