| 000 | 00820nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c149277 _d149277 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240419110058.0 | ||
| 007 | ta | ||
| 008 | 240418t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_932940 _aCarvalho, Lucas de Lima |
|
| 245 | 0 |
_aRevisiting the similarity between CFC and the IIR _c by Lucas de Lima Carvalho |
|
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aUTPR (OCDE) _970368 |
|
| 650 | 4 |
_aREGLA DE INCLUSIÓN DE INGRESOS _971651 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 773 | 0 |
_9171350 _oOP 138-Bis/2024/113/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 113, n. 5, January 2024, p. 603-618 |
|
| 942 | _cART | ||