| 000 | 01286nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c142590 _d142590 |
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| 003 | ES-MaIEF | ||
| 005 | 20221018164754.0 | ||
| 007 | ta | ||
| 008 | 200910s2020 ne ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | 0 | _aeng | |
| 100 | 1 |
_aBaker, Philip _93135 |
|
| 245 | 0 | 0 |
_aInternational Tax in the Time of COVID-19 _c Philip Baker |
| 260 | _c2020 | ||
| 504 | _aBibliografía | ||
| 520 | _aThis discussion piece considers some of the potential consequences for international taxation of the Covid-19 pandemic and the economic recession. It considers tax measures that states may wish to take, as well as the impact on the institutional structure of international taxation and the way in which we do international taxation. It considers the introduction of excess profit taxes and progressive wealth taxes, as well as changes to the OECD agenda. Finally, it considers whether some of the new ways of working developed during lock-down will have long-term implications for international taxation | ||
| 650 | 4 |
_aCORONAVIRUS _967999 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 773 | 0 |
_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g volume 48, issues 8-9, August-September 2020, p. 805-813 |
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| 942 | _cART | ||