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 |