| 000 | 01278nab a22002897c 4500 | ||
|---|---|---|---|
| 999 |
_c146414 _d146414 |
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| 003 | ES-MaIEF | ||
| 005 | 20220916185839.0 | ||
| 007 | ta | ||
| 008 | 220916t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aCarvalho, Lucas de Lima _932940 |
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| 245 | 1 | 4 |
_aThe new protocol to the Brazil-China tax treaty _c by Lucas de Lima Carvalho |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the author analyses the Brazil-China tax treaty protocol to assess its adherence to the OECD’s base erosion and profit-shifting initiative, as well as policy options made by the countries’ authorities that depart from the terms of the 2017 OECD model convention. | ||
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aMODELO DE CONVENIO OCDE _967760 |
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| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_aPROTOCOLO _91979 |
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| 650 | 4 |
_aCREDITO _941482 |
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| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
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| 650 | 4 |
_aBRASIL _933442 |
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| 650 | 4 |
_aCHINA _933911 |
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| 773 | 0 |
_9167859 _oOP 138-Bis/2022/107/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 5, August 1, 2022, p. 567-575 |
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| 942 | _cART | ||