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  <titleInfo>
    <title>La acción 12 del BEPS</title>
    <subTitle>: y la revelación de esquemas reportables en México</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Olmedo Castillo, Javier Eliott</namePart>
    <role>
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  <name type="personal">
    <namePart>Hernández Ibarra, Jesús</namePart>
    <role>
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  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mx</placeTerm>
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    <place>
      <placeTerm type="text">México</placeTerm>
    </place>
    <publisher>Dofiscal Editores</publisher>
    <dateIssued>2021</dateIssued>
    <dateIssued encoding="marc">2003</dateIssued>
    <edition>2a ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 165 p. ; il. ; 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility"> / Javier Eliott Olmedo Castillo, Jesús Hernández Ibarra.</note>
  <note>Incluye apéndice, bibliografía y glosario</note>
  <subject authority="lcsh">
    <name type="corporate">
      <namePart>OECD/G20 Base Erosion and Profit Shifting Project</namePart>
    </name>
  </subject>
  <subject authority="lemb">
    <topic>Impuestos</topic>
    <geographic>México</geographic>
  </subject>
  <classification authority="lcc">KGF4589 O46 2021</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Doctrina</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">9786074746204</identifier>
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    <recordCreationDate encoding="marc">101124</recordCreationDate>
    <recordChangeDate encoding="iso8601">20231205105544.0</recordChangeDate>
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