000 | 01255aam a2200313 c 4500 | ||
---|---|---|---|
999 |
_c145700 _d145700 |
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003 | ES-MaIEF | ||
005 | 20220512143727.0 | ||
007 | ta | ||
008 | 220512t2018 ne ||||| |||| 00| 0 eng d | ||
020 | _a978-90-8722-479-0 | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 |
_aFuruseth, Eivind _954309 |
||
245 | 4 |
_aThe Interpretation of Tax Treaties in Relation to Domestic GAARs _c Eivind Furuseth |
|
260 |
_aAmsterdam _bIBFD _c2018 |
||
300 |
_aXV, 329 p. _c25 cm |
||
490 |
_aIBFD doctoral series ; _v43 |
||
500 | _aEn la port.: Thesis submitted to the University of Oslo in fulfilment of requirements for the degree of Doctor of Law. Degree awarded on 15 September 2016. | ||
504 | _aBibliografía. | ||
520 | _aThis book analyses the relationship between tax treaties and domestic anti-avoidance rules, particularly whether a treaty restricts the application of domestic general anti-avoidance rules (GAARs). | ||
650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
650 |
_aTRATADOS INTERNACIONALES _948608 |
||
650 |
_aCONVENIOS _941141 |
||
650 | 4 |
_947508 _aINTERPRETACION |
|
650 | 4 |
_927355 _aAPLICACION |
|
650 | 4 |
_aELUSION FISCAL _943410 |
|
650 | 4 |
_aEVASION FISCAL _944029 |
|
650 | 4 |
_aPREVENCIÓN _954712 |
|
942 | _cLIB |