| 000 | 01268nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20221107184348.0 | ||
| 008 | 170804s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aDaly, Stephen _965583 |
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| 245 |
_aThe relationship between tax authorities, large multinationals and the public _c Stephen Daly _hElectrónico |
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| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aCOMPETENCIA FISCAL NOCIVA _940318 |
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| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
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| 650 | 4 |
_aREINO UNIDO _948241 |
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| 650 | 4 |
_aIRLANDA _946671 |
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| 520 | _aIn this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct. | ||
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 5, May 2017 |
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| 942 | _cART | ||
| 942 | _z148388 | ||
| 999 |
_c85091 _d85091 |
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