| 000 | 01230nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141221 _d141221 |
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| 003 | ES-MaIEF | ||
| 005 | 20230614153342.0 | ||
| 007 | ta | ||
| 008 | 191002s2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967546 _aWaal, Johanna |
|
| 245 |
_aFinland's cross-border dialogue initiative _ba practical step towards international tax certainty _c Johanna Waal and Juha Lindgren |
||
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. Acceso por claves. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article considers the tax management and other issues that arise in relation to the Cross-Border Dialogue, which was recently introduced in Finland, and examines the initiative’s objective of improving tax certainty for both taxpayers and tax authorities. | ||
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aCOLABORACION TRIBUTARIA _937635 |
|
| 650 | 4 |
_aFINLANDIA _944296 |
|
| 700 | 1 |
_967547 _aLindgren, Juha |
|
| 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 | ||