| 000 | 01333nab#a2200289#c#4500 | ||
|---|---|---|---|
| 999 |
_c27631 _d27631 |
||
| 003 | IEF | ||
| 005 | 20200930100757.0 | ||
| 008 | 170601s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aKolosov, Valentyn _965421 |
|
| 245 |
_aGuidance on the application of the principal purpose test in tax treaties _c Valentyn Kolosov _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 impact of the principal purpose test, which Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiativehas proposed should be included in tax treaties, the certainty it offers with regard to legitimate tax planning and various sources of guidance for its application. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
|
| 942 | _2udc | ||
| 942 | _2udc | ||