| 000 | 01045nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142443 _d142443 |
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| 003 | ES-MaIEF | ||
| 005 | 20200826124217.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_960105 _aAndrew, Matt |
|
| 245 | 0 |
_aCOVID-19 challenges for the arm's-length principle _c by Matt Andrew and Richard S. Collier |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors address the implications of the coronavirus pandemic for the ar 's-length principle in the context of the OECD's Inclusive Framework. | ||
| 650 | 4 |
_941525 _aCRISIS ECONOMICAS |
|
| 650 |
_aCORONAVIRUS _967999 |
||
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 700 | 1 |
_962100 _aCollier, Richard |
|
| 773 | 0 |
_9162481 _oOP 138-Bis/2020/98/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 12, June 22, 2020, p. 1363-1368 |
|
| 942 | _cART | ||