000			01338nab#a2200253#c#4500
003			IEF
005			20180219161902.0
008			171025s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aLi, Na _953469
245			_aTax sparing _b use it, but not as a foreign aid tool _c Na Li
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aIMPUESTOS _947460
650		4	_aREDUCCIONES TRIBUTARIAS _948221
650		4	_aINVERSIONES EXTRANJERAS _945091
650		4	_aAYUDA ESTATAL _932236
520			_aTax sparing should not be treated as a foreign aid tool, but that instead, it should be used as an effective treaty device where both residence states and source states may benefit from in order to achieve .two-headed. goals. As tax sparing changes the present zero-sum game for sharing tax revenue from involving two-parties to involving three-parties, doubts and criticisms will unavoidably arise. However, the successful approaches of Singapore,as well as China.s resumed use of this mechanism, demonstrates that tax sparing may be effectiveif, and when, used well.
773	0		_tIntertax _gv. 45, n. 8-9, August / September 2017, p. 546-555
942			_cART
942			_z148744
999			_c68637 _d68637