000			01312nab a2200217 c 4500
999			_c147607 _d147607
003			ES-MaIEF
005			20230531134942.0
007			ta
008			230531t2022 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_98415 _aCalderón Carrero, José Manuel
245		4	_aThe EU Cooperative Compliance Programme for Large Multinational Enterprises _helectrónico _ba promising mechanism for tax certainty in the uncertain tax world following the OECD/G20 Base Erosion and Profit Shifting initiative? _c José Manuel Calderón and Alberto Quintas
500			_aResumen.
520			_aThis article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD’s International Compliance Assurance Programme as mechanisms that could provide (a minimum level of) tax certainty following the OECD/G20 Base Erosion and Profit Shifting initiative.
650		4	_aCUMPLIMIENTO COOPERATIVO _963689
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aFISCALIDAD INTERNACIONAL _944303
700			_961862 _aQuintas Seara, Alberto
773	0		_9169533 _oBIT/2022/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 12, 2022, p. 578-588
942			_cRE