| 000 | 01436nab#a2200301#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110621.0 | ||
| 008 | 170531s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSagar, Suhas _965418 |
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| 245 |
_aHow " limited " is limited force of attraction ? _b An analysis of the relevant case law and the potential implications of the OECD/G20 BEPS initiative _cSuhas Sagar _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aNACIONES UNIDAS _944959 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
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| 520 | _aThis article considers the scope of the limited force of attraction principle as set out in article 7 of the UN Model, focusing on its development, the relevant case law and the potential implications for the principle in the light of the OECD/G20 Base Erosion and Profit Shifting initiative. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
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| 942 | _cART | ||
| 942 | _z148057 | ||
| 999 |
_c61818 _d61818 |
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