The Economic Allocation of Income and the Disregarding of Narrowly Held Entities Following the OECD/G20 Base Erosion and Profit Shifting Project

Hernández González-Barreda, Pablo Andrés

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Campo DC	Valor	Lengua/Idioma
dc.contributor.author	Hernández González-Barreda, Pablo Andrés	es-ES
dc.date.accessioned	2025-02-11T12:45:33Z	-
dc.date.available	2025-02-11T12:45:33Z	-
dc.date.issued	2022-07-05	es_ES
dc.identifier.issn	1819-5490	es_ES
dc.identifier.uri	https://doi.org/10.59403/2xtsdfs	es_ES
dc.identifier.uri	http://hdl.handle.net/11531/97382	-
dc.description	Artículos en revistas	es_ES
dc.description.abstract	.	es-ES
dc.description.abstract	The silent development of Exchange of Information rules running in parallel to international tax development may have been overlooked and underestimated. The use of economic or colloquial concepts to exchange information on subjects related to a treaty case may push allocation of income to their economic or substance approaches and induce to an increase of disregard of arrangements and legal persons	en-GB
dc.format.mimetype	application/pdf	es_ES
dc.language.iso	en-GB	es_ES
dc.rights		es_ES
dc.rights.uri		es_ES
dc.source	Revista: Bulletin for International Taxation, Periodo: 1, Volumen: 76, Número: 7, Página inicial: en línea, Página final: en línea	es_ES
dc.title	The Economic Allocation of Income and the Disregarding of Narrowly Held Entities Following the OECD/G20 Base Erosion and Profit Shifting Project	es_ES
dc.type	info:eu-repo/semantics/article	es_ES
dc.description.version	info:eu-repo/semantics/publishedVersion	es_ES
dc.rights.holder	política editoiral	es_ES
dc.rights.accessRights	info:eu-repo/semantics/restrictedAccess	es_ES
dc.keywords	.	es-ES
dc.keywords	Exchange of Information, BEPS, Allocation of Income, Tax Treaties, Disregard of entities, Controlled-Foreign-Corporations, CFC	en-GB
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