| 000 | 01503nab#a2200325#c#4500 | ||
|---|---|---|---|
| 999 |
_c27576 _d27576 |
||
| 003 | IEF | ||
| 005 | 20200205184959.0 | ||
| 008 | 170601s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aKaradkar, Redhika _965420 |
|
| 245 |
_aAction 6 of the OECD/G20 BEPS initiative _b the effect on holding companies _c Radhika Karadkar _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 520 | _aThis article considers the anti-avoidance measures suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and their impact on holding companies, particularly regarding financing responsibilities in respect of multinational groups, whether for the purpose of interest deductions at thelevel of the subsidiary or financing the development of intellectual property. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aTAX RULINGS _965151 |
|
| 650 | 4 |
_aPROPIEDAD INTELECTUAL _942409 |
|
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_aINTERES _947502 |
|
| 650 | 4 |
_aDEDUCCIONES _941769 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
|
| 942 | _2udc | ||
| 942 | _2udc | ||