| 000 | 01140nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141219 _d141219 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230614153158.0 | ||
| 007 | ta | ||
| 008 | 191002s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_938972 _aRusso, Ronald J. |
|
| 245 | 4 |
_aThe International Compliance Assurance Programme reviewed _bthe future of cooperative tax compliance? _c Ronal Russo and Mário Henrique Martini |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únivamente en formato electrónico. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the OECD’s International Compliance Assurance Programme (ICAP) and whether the ICAP can be regarded as an attempt to introduce an international and multilateral cooperative compliance regime. | ||
| 650 | 4 |
_963689 _aCUMPLIMIENTO COOPERATIVO |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 700 | 1 |
_967543 _aMartini, Mário Henrique |
|
| 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 | ||