| 000 | 01241nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141699 _d141699 |
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| 003 | ES-MaIEF | ||
| 005 | 20201009104542.0 | ||
| 007 | ta | ||
| 008 | 200131t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967775 _aLammers, Jeroen |
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| 245 | 4 |
_aTeh OECD concept of user participation and a more pragmatic way to tax rent seeking _c by Jeroen Lammers |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author contends that the OECD concept of user participation is ineffective in allocating more taxing rights to market jurisdictions. He considers alternative means outside the field of corporate income tax. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
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| 650 | 4 |
_aPARTICIPACIÓN DEL USUARIO _967776 |
|
| 650 | 4 |
_aPRIMER PILAR (OCDE) _967756 |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_947834 _aELUSION FISCAL |
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| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9161583 _oOP 138-Bis/2019/96/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 7, November 18, 2019, p. 611-622 |
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| 942 | _cART | ||