| 000 | 01401nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146213 _d146213 |
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| 003 | ES-MaIEF | ||
| 005 | 20220822135201.0 | ||
| 007 | ta | ||
| 008 | 220822t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_950061 _aMarkham, Michelle |
||
| 245 | 0 |
_aAction 14 of the BEPS Project _helectrónico _btaking the pulse of tax certainty and determining the effectiveness of the peer review process five years on _c Michelle Markham |
|
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article considers Action 14 of the OECD/G20 Base Erosion and Profit Shifting Project (the “BEPS Project”) regarding the minimum standards for tax treaty dispute resolution procedures in realizing taxpayer certainty. It also evaluates the effectiveness of the OECD’s concurrent and related peer review process. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 7 |
_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS _966265 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9167702 _oBIT/2022/2 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 2, 2022, p. 96-107 |
|
| 942 | _cRE | ||