| 000 | 00890nab a2200217 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190829140321.0 | ||
| 007 | ta | ||
| 008 | 190829s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_956015 _aHoor, Oliver R. |
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| 245 | 4 |
_aThe concept of substance in a post - BEPS world _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 analyzes the importance of substance in international tax law and how it has been resphed by the OECD's base erosion and profit-shifting project. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 773 | 0 |
_9160980 _oOP 138-Bis/2019/95/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 7, August 12 2019, p. 593-606 |
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| 942 | _cART | ||
| 999 |
_c141095 _d141095 |
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