000 | 00822nab a2200217 c 4500 | ||
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999 |
_c150676 _d150676 |
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003 | ES-MaIEF | ||
005 | 20250428105215.0 | ||
007 | ta | ||
008 | 250428t2025 xxu||||| |||| 00| 0eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_972597 _aCruz, Luis de la |
|
245 | 1 | 0 |
_aOffshore indirect transfers and their future in international tax _c by Luis de la Cruz |
520 | _aIn this article, de la Cruz explains the taxation of offshore indirect transfers. | ||
650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
650 | 4 |
_947460 _aIMPUESTOS |
|
650 | 4 |
_948067 _aPOLITICA FISCAL |
|
650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
773 | 0 |
_9173119 _oOP 138-Bis/2025/117/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 1, January 6 2025, p. 39-51 |
|
942 | _cART |