| 000 | 01311nab a2200313 c 4500 | ||
|---|---|---|---|
| 999 |
_c141129 _d141129 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220711134420.0 | ||
| 007 | ta | ||
| 008 | 190920s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aZhuang, Wei _967482 |
|
| 245 | 0 |
_aBEPS implementation in China _breview and outlook _c by Wei Zhuang |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the major regulations to implement the base erosion and profit-shifting projects in China and analyzes the impact on tax administration and tax compliance. She also provides an outlook on China's tax administration in combating BEPS. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 |
_aELUSION FISCAL _944303 |
||
| 650 |
_aEVASION FISCAL _942888 |
||
| 650 |
_aPREVENCIÓN _947570 |
||
| 650 |
_aPROGRAMAS _947615 |
||
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aCUMPLIMIENTO FISCAL _941661 |
|
| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
|
| 650 |
_aCHINA _937885 |
||
| 773 | 0 |
_9161012 _oOP 138-Bis/2019/95/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 8, August 19, 2019, p. 723-732 |
|
| 942 | _cART | ||