| 000 | 01274nab a22002537c 4500 | ||
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| 999 |
_c146513 _d146513 |
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| 003 | ES-MaIEF | ||
| 005 | 20221005182509.0 | ||
| 007 | ta | ||
| 008 | 221005t2022 ne ||||| |||| 00| | eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aQiu, Dongmei _951793 |
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| 245 | 1 | 0 |
_aAssessing the impact of the OECD’s multilateral instrument on China’s tax treaties (2017-2022) _helectrónico _c Dongmei Qiu |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThis article examines China’s stance towards the OECD’s “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” (the MLI) (2017) regarding the ratification process. It also considers the effects of the MLI on the related provisions in China’s existing tax treaties. | ||
| 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 |
_aCONVENIO MULTILATERAL _967061 |
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| 650 | 4 |
_aEVALUACION _944020 |
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| 650 | 4 |
_aCHINA _933911 |
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| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
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| 773 | 0 |
_9168083 _oBIT/2022/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 9, 2022, p. 419-431 |
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| 942 | _cRE | ||