| 000 | 01417nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c142874 _d142874 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200930184751.0 | ||
| 007 | ta | ||
| 008 | 200930t2020 sp ||||oo|||| 00| 0 spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aspa | ||
| 100 | 1 |
_966418 _aHagelin, Johan |
|
| 245 | 0 |
_aThe OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan _brevisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing _c Johan Hagelin and Shunichi Muto _hElectrónico |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the international aspects of the Japanese tax reform of 2019 relating to Actions 4 and 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative, which includes revisions to the earnings stripping rules and the implementation of an approach to hard-to-value intangibles into domestic transfer pricing legislation. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_aJAPON _947522 |
|
| 700 | 1 |
_968395 _aMuto, Shunichi |
|
| 773 | 0 |
_9163391 _oBIT/2019/5 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 5, 2019, p. 230-234 |
|
| 942 | _cRE | ||