000 | 01128nab a2200229 c 4500 | ||
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999 |
_c146229 _d146229 |
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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 |