000 | 01079nab a2200265 c 4500 | ||
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999 |
_c144492 _d144492 |
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003 | ES-MaIEF | ||
005 | 20220920190658.0 | ||
007 | ta | ||
008 | 210804t2021 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_aAvi Yonah, Reuven Shlomo _92740 |
|
245 | 0 |
_a Has tax competition been curbed? _breaction to L. Ahrens, L. Hakelberg & T. Rixen _c Reuven Avi-Yonah |
|
260 | _c2021 | ||
500 | _aDiponible también en formato electrónico. | ||
500 | _aResumen. | ||
520 | _aIn this article the author comments on the article by L. Ahrens, L. Hakelberg and T. Rixen, about transparency and tax competition in the area of taxation of capital. | ||
650 | 4 |
_948593 _aTRANSPARENCIA FISCAL |
|
650 | 4 |
_940318 _aCOMPETENCIA FISCAL NOCIVA |
|
650 | 4 |
_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA |
|
650 | 4 |
_944029 _aEVASION FISCAL |
|
650 | 4 |
_943410 _aELUSION FISCAL |
|
650 | 4 |
_954712 _aPREVENCIÓN |
|
773 | 0 |
_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 557-559 |
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942 | _cART |