000 01189nab a2200265 c 4500
999 _c145624
_d145624
003 ES-MaIEF
005 20220321123921.0
007 ta
008 220321t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _941095
_aShome, Parthasarathi
245 4 _aThe absence of a stable core in the international taxation regime
_helectrónico
_c Parthasarathi Shome
260 _c2021
500 _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aIn this article, the author sets out his views on the problems arising as a result of the lack of a stable core in the current international tax regime, together with ways in which this absence could be resolved.
650 4 _aFISCALIDAD INTERNACIONAL
_944303
650 4 _aSEGUNDO PILAR (OCDE)
_967772
650 4 _aPRIMER PILAR (OCDE)
_967756
650 4 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
_963148
650 4 _aPREVENCIÓN
_954712
650 4 _aPROGRAMAS
_948158
773 0 _9166929
_oBIT/2021/11/12
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 75, n. 11/12, 2021, p. 562-570
942 _cRE