| 000 | 01245nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110625.0 | ||
| 008 | 170601s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aHattingh, P. Johann _949018 |
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| 245 |
_aThe multilateral instrument from a legal perspective _b what may be the challenges ? _c Johann Hattingh _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 |
_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 |
_aTRATADOS INTERNACIONALES _948608 |
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| 520 | _aIn this article, the author provides a brief legal evaluation of the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and considers the general legal and tax technical issues that may arise with regard to the language of its provisions. | ||
| 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 | _z148063 | ||
| 999 |
_c95970 _d95970 |
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