000			01471nab a2200253 c 4500
999			_c146249 _d146249
003			ES-MaIEF
005			20220825122307.0
007			ta
008			220825t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_960429 _aHernández González Barreda, Pablo Andrés
245		4	_aThe economic allocation of income and the disregarding of narrowly held entities following the OECD/G20 Base Erosion and Profit Shifting Project _helectrónico _bcoordination of work on exchange of information and income allocation rules _c Pablo A. Hernández González-Barreda
500			_aResumen.
520			_aThe implications of developments regarding exchange of information rules together with changes to the international taxation regime have been underestimated. The use of economic concepts to exchange information relating to tax treaties could overapply economic and substance approaches in the allocation of income, thereby disregarding legal arrangements and persons.
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPROGRAMAS _948158
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aATRIBUCIÓN DE BENEFICIOS _967875
650		4	_aDOBLE IMPOSICION _942842
650		4	_aCONVENIOS _941141
650		4	_aTRATADOS INTERNACIONALES _948608
773	0		_9167744 _oBIT/2022/7 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 7, 2022, 4 19 p.
942			_cRE