| 000 | 01159nab a22002177c 4500 | ||
|---|---|---|---|
| 999 |
_c146512 _d146512 |
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| 003 | ES-MaIEF | ||
| 005 | 20221005183329.0 | ||
| 007 | ta | ||
| 008 | 221005t2022 ne ||||| |||| 00| | eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aJackson, Grahame R. _969925 |
|
| 245 | 1 | 0 |
_aLet’s talk about trust _helectrónico _bThe treatment of foundations as trusts under the common reporting standard . A call for a new approach _c Grahame Jackson |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the author discusses the inadequacies of the mandated treatment of Foundations under the OECD Common Reporting Standard (which draws a direct analogy with the treatment of trusts), the uncertainty that brings, and the concomitant risks of regulatory breaches. The author proposes a more consistent and accurate approach. | ||
| 650 | 4 |
_aFUNDACIONES _944660 |
|
| 650 | 4 |
_aFIDEICOMISO _944255 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9168083 _oBIT/2022/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 9, 2022, p. 398-405 |
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| 942 | _cRE | ||