| 000 | 01126nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c145640 _d145640 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220321133215.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_929243 _aDu Toit, Charl P. |
||
| 245 | 0 |
_aBeneficial owner _helectrónico _bthe enigma storms ahead _c Charl P. du Toit |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article for the 75th anniversary issue of the Bulletin for International Taxation, the author questions and explores why, despite all the criticism that beneficial ownership has received, its use as a "policing term" appears to be ever increasing. It is now also widely used outside international tax in various areas under the exchange of information banner. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aBENEFICIARIO EFECTIVO _959746 |
|
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 618-624 |
|
| 942 | _cRE | ||