| 000 | 01154nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c145652 _d145652 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220321174115.0 | ||
| 007 | ta | ||
| 008 | 220321t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_953469 _aLi, Na |
||
| 245 | 4 |
_a The Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) _helectrónico _bwhere is it heading? _c Na Li |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article describes the policy objective, legal basis, structure and action plan of the Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) and reviews its performance in 2019 to 2021. The author argues that concluding multilateral conventions should be included on the agenda of the BRITACOM for its development in the future. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
|
| 773 | 0 |
_9166929 _oBIT/2021/11/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 11/12, 2021, p. 740-748 |
|
| 942 | _cRE | ||