| 000 | 01378nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c141218 _d141218 |
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| 003 | ES-MaIEF | ||
| 005 | 20191002193255.0 | ||
| 007 | ta | ||
| 008 | 191002s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967542 _aFernández Sabella, Florencia |
|
| 245 | 0 |
_aArgentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting Project _c Florencia Fernández Sabella |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únivamente en formato electrónico. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the main features of Argentina’s recently reviewed controlled foreign company provisions from a practical perspective with emphasis on whether the new legislation is consistent with the Final Report on Action 3 of the OECD/G20 Base Erosion and Profit Shifting Project. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aPREVENCION _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_930551 _aARGENTINA |
|
| 773 | 0 |
_9161165 _oBIT/2019/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 9, September 2019 |
|
| 942 | _cRE | ||