| 000 | 01058nab a22002057c 4500 | ||
|---|---|---|---|
| 999 |
_c150687 _d150687 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250512095148.0 | ||
| 007 | ta | ||
| 008 | 250505t2025 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_934176 _aPrasad, P.V.S.S. |
|
| 245 | 1 | 0 |
_aMultilateralism or bilateralism in building a tax treaty network _ba comparison _c by P.V.S.S. Prasad |
| 520 | _aIn this article, Prasad explains the difficulties of reaching multilateral agreements among jurisdictions with varying tax and economic policies, and he argues that bilateralism will remain prominent because it avoids those difficulties while still allowing negotiators to address their specific concerns. | ||
| 650 | 4 |
_947518 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_948131 _aPRIMER PILAR (OCDE) |
|
| 650 | 4 |
_947615 _aSEGUNDO PILAR (OCDE) |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 773 | 0 |
_9173356 _oOP 138-Bis/2025/117/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 5, February 3 2025, p. 687-694 |
|
| 942 | _cART | ||