| 000 | 01140nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c141897 _d141897 |
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| 003 | ES-MaIEF | ||
| 005 | 20200221105458.0 | ||
| 007 | ta | ||
| 008 | 200220t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966105 _aSarfo, Nana Ama |
|
| 245 | 0 |
_aRecent (2019) US tax treaty development _bdispute developments in non-EU jurisdictions, treaties awaiting ratification and the advance pricing agreement programme _c Nana Ama Sarfo |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author surveys the cross-border tax dispute process and issues involving the US and non-EU jurisdictions. She discusses US efforts to include OECD standards within its tax treaties. | ||
| 650 | 4 |
_940558 _aCONFLICTOS JURISDICCIONALES |
|
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9162067 _oBIT/2019/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 12, December 2019, 3 p. |
|
| 942 | _cRE | ||