| 000 | 01242nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141648 _d141648 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200120132618.0 | ||
| 007 | ta | ||
| 008 | 200120t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966389 _aMosquera Valderrama, Irma |
|
| 245 | 0 |
_aReview of Anti - avoidance Measures of a General Nature and Scope _bGeneral anti - avoidance rules and other measures _c Irma Mosquera Valderrama and Irene Burgers |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article undertakes a review of the general anti-avoidance rules and other related measures as considered in one of the main subjects ("Anti-avoidance measures of a general nature and scope - GAAR and other rules") of the 2018 Seoul International Fiscal Association Congress. | ||
| 650 | 7 |
_966104 _aEVASION FISCAL |
|
| 650 | 7 |
_aELUSION FISCAL _947460 |
|
| 650 | 7 |
_aPREVENCIÓN _954712 |
|
| 650 | 7 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 700 | 1 |
_97987 _aBurgers, Irene Johanna Jackeline |
|
| 773 | 0 |
_9161782 _oBIT/2019/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 10, October 2019, 5 p. |
|
| 942 | _cRE | ||