| 000 | 01291nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c148678 _d148678 |
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| 003 | ES-MaIEF | ||
| 005 | 20231215130841.0 | ||
| 007 | ta | ||
| 008 | 231214t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_971283 _aBecerra Cantu, Juan Ángel |
|
| 245 | 4 |
_aThe OECD Multilateral Instrument from a Mexican perspective _helectrónico _bwhat are the most significant challenges? _c Juan Angel Becerra Cantu |
|
| 500 | _aResumen. | ||
| 504 | _aDisponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF. | ||
| 520 | _aIn this article, the author provides an analysis of the most significant challenges that arise from the language of the OECD Multilateral Instrument, or the MLI, implementing treaty related-measures to prevent base erosion and profit shifting from a Mexican statutory (tax) and constitutional perspective. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aCONVENIOS _941141 |
|
| 650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
|
| 650 | 4 |
_aAPLICACION _927355 |
|
| 650 | 4 |
_aMEXICO _947495 |
|
| 773 | 0 |
_9170874 _oBIT/2023/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 77, n. 9, September 2023, p. 348-366 |
|
| 942 | _cRE | ||