| 000 | 00981nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c150723 _d150723 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250603101459.0 | ||
| 007 | ta | ||
| 008 | 250428s2025 xxu||||| |||| 00| 0eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_947919 _aCatão, Marcos André Vinhas |
||
| 245 | 1 | 0 |
_aAre individual new residents’ regimes tax erosive or base shifting? _c by Marcos Andre Vinhas Catao |
| 520 | _aIn this article, Catao examines policy concerns regarding special tax regimes countries use to attract new residents. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_948226 _aREGIMENES ESPECIALES |
|
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_935162 _aIMPUESTOS DE SALIDA |
|
| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 773 | 0 |
_9173120 _oOP 138-Bis/2025/117/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 2, January 13 2025, p. 293-295 |
|
| 942 | _cART | ||