| 000 | 01408nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c148675 _d148675 |
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| 003 | ES-MaIEF | ||
| 005 | 20231215124623.0 | ||
| 007 | ta | ||
| 008 | 231214t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_943167 _aTeijeiro, Guillermo Orlando |
||
| 245 | 4 |
_aThe application of the principal purpose test and domestic general anti-avoidance rules and specific anti-avoidance rules in Latin America _helectrónico _bin search of legal certainty _c Guillermo O. Teijeiro and Juan Manuel Vázquez |
|
| 500 | _aResumen. | ||
| 504 | _aDisponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF. | ||
| 520 | _aThis article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru. | ||
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_925729 _aAMERICA LATINA |
|
| 700 | 1 |
_967886 _aVázquez, Juan Manuel |
|
| 773 | 0 |
_9170874 _oBIT/2023/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 77, n. 9, September 2023, p. 407-428 |
|
| 942 | _cRE | ||