| 000 | 00959nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143317 _d143317 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201203130042.0 | ||
| 007 | ta | ||
| 008 | 201203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968618 _aParks, Bill |
|
| 245 |
_aArm’s length _bprinciple or cult? _c by Bill Parks |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author questions the arm's-length principle, which he argues enables international tax avoidance, conceals problems, and fails to produce decent tax regimes. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 773 | 0 |
_9163921 _oOP 138-Bis/2020/100/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 4, October 26, 2020, p. 529-534 |
|
| 942 | _cART | ||