| 000 | 01217nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143695 _d143695 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210305094412.0 | ||
| 007 | ta | ||
| 008 | 210304t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968694 _aMalamis, Spyridon |
|
| 245 | 0 |
_aInternational tax dispute resolution in light of Pillar One _helectrónico _bnew challenges and opportunities _c Spyridon E. Malamis and Qiang Cai |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe “Blueprint on Pillar One” relies on effective and binding dispute prevention and/or resolution mechanisms. Key aspects of these mechanisms pose significant challenges to the traditional system of international tax dispute resolution (ITDR). Nevertheless, Pillar One also represents an opportunity to enhance the traditional ITDR regime. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
| 650 | 4 |
_967756 _aPRIMER PILAR (OCDE) |
|
| 700 | 1 |
_966752 _aCai, Qiang |
|
| 773 | 0 |
_9164459 _oBIT/2021/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 2, 2021 |
|
| 942 | _cRE | ||