| 000 | 01009nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c141390 _d141390 |
||
| 003 | ES-MaIEF | ||
| 005 | 20191118115349.0 | ||
| 007 | ta | ||
| 008 | 191115s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967640 _aJalan, Nupur |
|
| 245 | 0 |
_aApplying Articles 9 and 24 of the OECD Model to thin capitalization rules _c by Nupur Jalan |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 520 | _aIn this article, the author examines domestic laws that prevent base erosion through thin capitalization and considers the applicability of articles 9 and 24 of the OECD model convention to these provisions. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_aAMPLIACION DE CAPITAL _925734 |
|
| 773 | 0 |
_9161369 _oOP 138-Bis/2019/95/14 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 14, September 30, 2019, 1397-1399 |
|
| 942 | _cART | ||