000			01479nab#a2200229#c#4500
003			IEF
005			20180219160930.0
008			170516s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aRigoni, Jõao Marcus de Melo _963414
245			_aThe international tax regime in the twenty - first century _b the emergence of a third stage _c João Marcus de Melo Rigoni
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aHISTORIA _945399
520			_aThis article presents a new approach to the study of the international tax regime (ITR) since its creation in the 1920s by the League of Nations. It benefits from two leading frameworks which provide the normative structure explaining the existence and dynamic of the ITR. This article assumes that the ITRis built on three building blocks: the single tax principle, the benefit principle and market leaders for quasi-legal rules. Following the development of each one of them during the last century, a new three-stage division of the history of the ITR is proposed here; two different stages are already completed. The BaseErosion and Profit Shifting project, regardless of the outcome, has just inaugurated the third one.
773	0		_tIntertax _gv. 45, n. 3, March 2017, p. 205-218
942			_cART
942			_z147933
999			_c60660 _d60660