000			01463nab a2200265 i 4500
999			_c142551 _d142551
003			ES-MaIEF
005			20200908181109.0
007			ta
008			200305s2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968052 _aWeffe H., Carlos E.
245		0	_aTaxpayers’ Rights in the Expanding Universe of Criminal and Administrative Sanctions _bA Fundamental Rights Approach to Punitive Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project _c Carlos E. Weffe H.
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article discusses the international tax challenges with respect to business profits arising from the digital economy using the cloud computing service model. In particular, it examines issues that arise from the OECD Model Convention (2017) and other OECD documents, the EU Proposal for a Directive on a Significant Digital Presence and the OECD Secretariat Proposal for a “Unified Approach” under Pillar One.
650		4	_942255 _aDERECHO PENAL TRIBUTARIO
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_936211 _aGLOBALIZACION (ECONOMIA)
773	0		_9162210 _tBulletin for International Taxation _g v. 74, n. 2, January 2020, p. 98-108
942			_cART