| 000 | 01307nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c143007 _d143007 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220913172005.0 | ||
| 007 | ta | ||
| 008 | 201015t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_918417 _aBrabazon, Mark |
|
| 245 | 1 | 0 |
_aAre we there yet? _helectrónico _binternational implementation of hybrid mismatch rules _c Mark Brabazon |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article provides an overview of hybrid mismatch recommendations under Action 2 of the OECD/G20 Base Erosion and Profit Shifting Project and the EU Anti-Tax Avoidance Directive (2016/1164 and 2017/952), a snapshot of their international implementation to date and a preliminary comparison of hybrid mismatch legislation in specific countries. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aASIMETRÍAS HÍBRIDAS _968772 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_944029 _aPROGRAMAS |
|
| 650 | 4 |
_967421 _aATAD |
|
| 650 |
_aLEGISLACION _947615 |
||
| 773 | 0 |
_9163405 _oBIT/2019/6/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 6/7, June/July 2019 |
|
| 942 | _cRE | ||