| 000 | 01199nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143020 _d143020 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201016122915.0 | ||
| 007 | ta | ||
| 008 | 201015t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aLawson, Keith _968472 |
|
| 245 | 0 |
_aEnsuring appropriate treaty relief for collective investment vehicles _c Keith Lawson and Katie Sunderland _hElectrónico |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the strong policy rationale for providing collective investment vehicles (CIVs) with effective mechanisms for claiming tax treaty relief, with special emphasis on the implications for CIVs of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. | ||
| 650 | 4 |
_947482 _aINSTITUCIONES DE INVERSION COLECTIVA |
|
| 650 | 4 |
_aINVERSIONES _947531 |
|
| 650 | 4 |
_aDESGRAVACIONES FISCALES _942642 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 700 | 1 |
_968473 _aSunderland, Katie |
|
| 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 | ||