000 | 01252nab#a2200325#c#4500 | ||
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003 | IEF | ||
005 | 20190816110621.0 | ||
008 | 170530s2016 NLD|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aOosterhoff, Danny _964689 |
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245 |
_aEvaluation of the innovation box _c Danny Oosterhoff and Bram de Nies _hElectrónico |
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260 | _c2016 | ||
500 | _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen. | ||
650 | 4 |
_aCOMPETENCIA FISCAL NOCIVA _940318 |
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650 | 4 |
_aTRANSPARENCIA FISCAL _948593 |
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650 | 4 |
_aINNOVACIÓN _949904 |
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650 | 4 |
_aEMPRESAS _943504 |
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650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
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650 | 4 |
_aEVASION FISCAL _944029 |
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650 | 4 |
_aPREVENCIÓN _954712 |
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650 | 4 |
_aPAISES BAJOS _943712 |
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520 | _aThe innovation box has been beneficial for Dutch companies that invest in IP, but requires modification due to its status as a preferential regimefollowing recommendations in action 5 of the OECD BEPS project. | ||
650 | 4 |
_943410 _aELUSION FISCAL |
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700 | 1 |
_aNies, Bram de _965412 |
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773 | 0 |
_tInternational Transfer Pricing Journal _gv. 23, n. 6, November - December 2016 |
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942 | _cART | ||
942 | _z148033 | ||
999 |
_c61549 _d61549 |