| 000 | 01033nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c150460 _d150460 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250318170342.0 | ||
| 007 | ta | ||
| 008 | 250318t2024 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967102 _aDas, Pitambar |
|
| 245 | 1 | 0 |
_aInternational business tax reform _bthe OECD and the debt-equity disparity _c by Pitambar Das |
| 520 | _aIn this report, Das evaluates and criticizes the OECD’s approach to dealing with the disparity between debt and equity under the corporate tax system and offers an alternative solution that addresses base erosion and profit-shifting concerns on a fundamental level. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_942810 _aDIVIDENDOS |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9172621 _oOP 138-Bis/2024/115/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 13, September 23 2024, p. 1997-2020 |
|
| 942 | _cART | ||