| 000 | 01233nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141220 _d141220 |
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| 003 | ES-MaIEF | ||
| 005 | 20230614153250.0 | ||
| 007 | ta | ||
| 008 | 191002s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967544 _aSuffiotti, Gonzalo |
|
| 245 | 0 |
_aRecent developments in the taxation of indirect share transfers in South America _blessons and challenges from Chile, Colombia, Peru and Uruguay _c Gonzalo Suffiotti and Carolina Masihy |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únivamente en formato electrónico. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article reviews the changes to the taxation of indirect share transfers instituted in some South American countries (namely Chile, Colombia, Peru and Uruguay) and assesses the significance of the new regimes | ||
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 650 | 4 |
_948591 _aTRANSFERENCIAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aCOLOMBIA _937749 |
|
| 650 | 4 |
_aPERU _948009 |
|
| 650 | 4 |
_aCHILE _92961 |
|
| 700 | 1 |
_967545 _aMasihy, Carolina |
|
| 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 | ||