000 01253nab a2200301 c 4500
999 _c145476
_d145476
003 ES-MaIEF
005 20220309132431.0
007 ta
008 220223t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968338
_aTse, Ali
245 0 _aHong Kong’s territorial tax regime under fire
_helectrónico
_bthe impact of BEPS 2.0, the EU greylist and Hong Kong’s struggle to remain competitive
_c Ali Tse, Jesse Kavanagh and Dane Aronson
260 _c2021
500 _aDisponible únicamente el formato electrónico.
500 _aResumen.
520 _aThis article discusses the Hong Kong SAR’s response to the OECD’s base erosion and profit shifting version 2.0 proposal and its placement on the EU greylist.
650 4 _963148
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650 4 _aEVASION FISCAL
_944029
650 4 _aELUSION FISCAL
_943410
650 4 _aPREVENCIÓN
_954712
650 4 _aPROGRAMAS
_948158
650 4 _aAPLICACION
_927355
650 4 _945440
_aHONG KONG
700 1 _969600
_aKavanagh, Jesse
700 1 _969601
_aAronson, Dane
773 0 _9166755
_oITPJ/2021/6
_tInternational Transfer Pricing Journal
_w(IEF)65014
_x 1385-3074
_gv. 28, n. 6, 2021
942 _cRE