| 000 | 00938nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c142873 _d142873 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200930182506.0 | ||
| 007 | ta | ||
| 008 | 200930t2020 sp ||||oo|||| 00| 0 spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aspa | ||
| 100 | 1 |
_967092 _aMerten, Martine |
|
| 245 | 0 |
_aTaxation of investment funds following the OECD base erosion and profit shifting initiative _bpart 1 _c Martine Merten _hElectrónico |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative. | ||
| 650 | 4 |
_944386 _aFONDOS DE INVERSION |
|
| 650 | 4 |
_aIMPUESTOS _959746 |
|
| 773 | 0 |
_9163391 _oBIT/2019/5 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 5, 2019, p. 76-88 |
|
| 942 | _cRE | ||