| 000 | 01319nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141883 _d141883 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200220133655.0 | ||
| 007 | ta | ||
| 008 | 200220t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967874 _aDas, Rasmi Ranjan |
|
| 245 | 0 |
_aIs the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority? _c Rasmi Ranjan Das |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aFrom the latest publicly available documents issued by the Inclusive Framework (IF), the author, who is a member of the Steering Group of the IF, argues that the arm's-length-principle-based authorised OECD approach is fast losing its authority as a principle for profit allocation to permanent establishments. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_967875 _aATRIBUCIÓN DE BENEFICIOS |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9162067 _oBIT/2019/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 12, December 2019, p. 656-661 |
|
| 942 | _cRE | ||