| 000 | 00797nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219160922.0 | ||
| 008 | 031014s2003 ESP|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSmith, Andrew M. C. _917326 |
|
| 245 |
_aNew Zealand's thin capitalization rules and the arm's length principle _cAndrew M.C. Smith and Paul V. Dunmore |
||
| 260 | _c2003 | ||
| 650 | 4 |
_aNUEVA ZELANDA _947847 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aSUBCAPITALIZACIÓN _957705 |
|
| 650 | 4 |
_aFINANCIACION _944260 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 700 | 1 |
_aDunmore, Paul V. _949011 |
|
| 773 | 0 |
_tBulletin for international fiscal documentation, v.57, nº 10, 2003 _gp. 503-510 |
|
| 942 | _cART | ||
| 942 | _z104593 | ||
| 999 |
_c60533 _d60533 |
||