000 00822nab a2200217 c 4500
999 _c150676
_d150676
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