000 01128nab a2200229 c 4500
999 _c146229
_d146229
003 ES-MaIEF
005 20220824111102.0
007 ta
008 220824t2022 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _966542
_aCui, Xiaojing
245 0 _aBuilding a belt and road international tax dispute prevention and resolution mechanism
_helectrónico
_c Cui Xiaojing, Chen Jingxian
500 _aResumen.
520 _aIn this article, the authors consider developments since 2019 regarding the creation of Silk Road Economic Belt and the 21st-Century Maritime Silk Road (BRI) Tax Dispute Prevention and Resolution Mechanism (the “Mechanism”) under the auspices of China, as well as outlining how the Mechanism could be improved.
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 7 _966265
_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650 4 _aRUTAS COMERCIALES
_969931
650 4 _aCHINA
_933911
700 1 _966543
_aChen, Jingxian
773 0 _9167722
_oBIT/2022/4
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 76, n. 4, 2022, p. 170-182
942 _cRE