| 000 | 01323nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110616.0 | ||
| 008 | 170804s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aEscribano López, Eva _963420 |
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| 245 |
_aIs the OECD/G20 BEPS initiative heading in the right direction ? _b some forgotten ( and uncomfortable ) questions _c Eva Escribano _hElectrónico |
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| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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| 650 | 4 |
_aCONTROL _940745 |
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| 650 | 4 |
_aPROGRAMAS _948158 |
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| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
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| 520 | _aThis article critically analyses the scope of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and further raises some questions concerning the role played by certain long-standing paradigms underlying corporateincome taxation in the BEPS phenomenon. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 5, May 2017 |
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| 942 | _cART | ||
| 942 | _z148389 | ||
| 999 |
_c18240 _d18240 |
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