000			01500nab a2200277 c 4500
999			_c142014 _d142014
003			ES-MaIEF
005			20200310104908.0
007			ta
008			200310t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967955 _aLiu, Doreen
245			_aOECD's work on the economy _bimpact far beyond the digital economy _c Doreen Liu, Jaap Reyneveld and Charlotte Straatman
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe OECD/G20 Inclusive Framework on BEPS is exploring several proposals to develop a consensus-based solution to address the tax challenges arising from the digitalization of the economy. These proposals may have an impact on all multinational enterprises, whether operating through a highly digitalized business model or not. This article discusses country and company perspectives of these proposals and the reactions of multinationals to date as they consider the potential impact.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_948158 _aPROGRAMAS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700	1		_959908 _aReyneveld, Jaap
700	1		_967956 _aStraatman, Charlotte
773	0		_9162238 _oITPJ/2019/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 5, September / October 2019, p. 295-304
942			_cRE