000 | 01169nab a2200277 c 4500 | ||
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999 |
_c145625 _d145625 |
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003 | ES-MaIEF | ||
005 | 20220321124338.0 | ||
007 | ta | ||
008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 |
_936214 _aPrebble, John |
||
245 | 0 |
_aTax competition's terminological and factitious lure _helectrónico _c John Prebble |
|
260 | _c2021 | ||
500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aThe author evaluates contentions that tax competition is a social good. He charts the progress of the OECD from apparently supporting to seemingly abandoning that stance. | ||
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 |
|
650 | 4 |
_aCOMPETENCIA FISCAL NOCIVA _940318 |
|
773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 571-578 |
|
942 | _cRE |