| 000 | 01165nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143190 _d143190 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201117103936.0 | ||
| 007 | ta | ||
| 008 | 201106t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_952403 _aGoodman, Corey M. |
|
| 245 | 0 |
_aStop BEATing up your brother-sister _c by Corey M. Goodman and Lorenz F. Haselberger |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this first installment of a two-part series, the authors explore the practical issues raised by allocating the base erosion and antiabuse tax within a consolidated group, and they offer principles to address those and similar allocation issues. | ||
| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aESTADOS UNIDOS _947570 |
|
| 700 | 1 |
_968573 _aHaselberger, Lorenz F. |
|
| 773 | 0 |
_9163719 _oOP 138-Bis/2020/100/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 2, October 12 2020, p. 247-263 |
|
| 942 | _cART | ||