| 000 | 01154nab a2200229 c 4500 | ||
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| 999 |
_c145649 _d145649 |
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| 003 | ES-MaIEF | ||
| 005 | 20220805131904.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aBoidman, Nathan _96361 |
|
| 245 | 0 |
_aCanada at the crossroads of international tax reform _helectrónico _bbetween harmonization and tax competition _c Nathan Boidman and Michael N. Kandev |
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| 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 authors provide their thoughts on Canada's response to the proposed reform of international taxation as suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and succeeding initiatives. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 | 4 |
_aCANADA _933508 |
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| 700 | 1 |
_aKandev, Michael _914642 |
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| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 704-714 |
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| 942 | _cRE | ||