000 | 01253nab a2200301 c 4500 | ||
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999 |
_c145476 _d145476 |
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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 |