Reflexiones sobre el convenio multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente
The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has promoted the Multilateral Convention, as the instrument that collects the...
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Egile Nagusiak: | , |
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Formatua: | Artikulua |
Hizkuntza: | Gaztelania |
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2019
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Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622483 |
Baliabidea: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 161-179 |
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