| 000 | 01421nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c146516 _d146516 |
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| 003 | ES-MaIEF | ||
| 005 | 20221006161022.0 | ||
| 007 | ta | ||
| 008 | 221006t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aOguttu, Annet Wanyana _961635 |
|
| 245 | 1 | 4 |
_aThe parallel rise of multinational enterprises and the historical development of international tax rules _helectrónico _bIntrospection for the new rules to tax the digital economy _c Annet Wanyana Oguttu |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThis article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article shows that, as countries enacted various taxing measures, MNEs devised tax avoidance schemes to exploit arising loopholes. | ||
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aSISTEMA FISCAL _948426 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aTRANSACCIÓN TRIBUTARIA _959583 |
|
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 773 | 0 |
_9168088 _oBIT/2022/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 76, n. 10, 2022, 18 p. |
|
| 942 | _cRE | ||