| 000 | 01362nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c141132 _d141132 |
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| 003 | ES-MaIEF | ||
| 005 | 20201016134055.0 | ||
| 007 | TA | ||
| 008 | 190920s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBittencourt, Rogerio Abdala _967483 |
|
| 245 | 0 |
_aBrazil's road to OECD accession _btax transparency and BEPS standards _c by Rogerio Abdala Bittencourt and Antonio José Ferreira Levenhagen |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss how Brazil can align its tax rules with international standards in the areas of fiscal and financial secrecy, tax evasion, avoidance, and aggressive tax planning in preparation for accession to the OECD. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 700 |
_aLevenhagen, Antonio José Ferreira _967484 |
||
| 773 | 0 |
_9161020 _oOP 138-Bis/2019/95/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 9, August 26, 2019, p. 851-853 |
|
| 942 | _cART | ||