| 000 | 01660nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110621.0 | ||
| 008 | 170517s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aValente, Piergiorgio _944592 |
|
| 245 |
_aBEPS Action 15 _b release of Multilateral Instrument _c Piergiorgio Valente |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 520 | _aThe release of the Multilateral Instrument constitutes an important step towards the most significant re-write of international tax rules in a century. It is the multilateral convention enabling the simultaneous amendment of more than 3,000 existing bilateral conventions for the avoidance of double taxation. It aims at eliminating loopholes and mismatches among them, which are susceptible to allow aggressive tax planning. In thirtynine articles, it implements measures indicated in Actions 2, 6, 7 and 14 of the Base Erosion and Profit Shifting (BEPS) Project, regarding hybrid mismatches, treaty abuse, artificial avoidance of permanent establishment status and dispute resolution of international taxdisputes. | ||
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aCONVENIO MULTILATERAL _941141 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 3, March 2017, p. 219-228 |
|
| 942 |
_cART _2udc |
||
| 942 | _2udc | ||
| 999 |
_c60668 _d60668 |
||