| 000 | 01252nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143982 _d143982 |
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| 003 | ES-MaIEF | ||
| 005 | 20210430135330.0 | ||
| 007 | ta | ||
| 008 | 210430t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968906 _aSantos, Bruno Cesar Fettermann Nogueira dos |
|
| 245 | 0 |
_aBEPS Action 2 and the non-discrimination rule under the GATS _c Bruno Cesar Fettermann Nogueira dos Santos |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses whether Recommendations 1.1. and 1.2. of the Final Report of BEPS Action 2 - which makes a number of proposals to design domestic tax rules in order to tackle mismatch arrangements caused by the use of hybrid financial instruments - would harm the non-discrimination rules of the General Agreement on Trade in Service (GATS). | ||
| 650 | 4 |
_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_947498 _aPREVENCIÓN |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 773 | 0 |
_9164789 _oOP 2141/2021/4 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 4, April 2021, p. 343-360 |
|
| 942 | _cART | ||