{"id":"https://openalex.org/W51134852","doi":null,"title":"El Informe BEPS y el nuevo paradigma de la fiscalidad internacional","display_name":"El Informe BEPS y el nuevo paradigma de la fiscalidad internacional","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W51134852","mag":"51134852"},"language":"es","primary_location":{"id":"mag:51134852","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=4691755","pdf_url":null,"source":{"id":"https://openalex.org/S4306505712","display_name":"Carta tributaria. Monograf\u00edas","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Carta tributaria. Monograf\u00edas","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069006231","display_name":"Domingo Carbajo Vasco","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Domingo Carbajo Vasco","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5069006231"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3703,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.87312435,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":94},"biblio":{"volume":null,"issue":"5","first_page":"2","last_page":"13"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9726999998092651,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9726999998092651,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.02239999920129776,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.8330000042915344},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.5230000019073486},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.37299999594688416},{"id":"https://openalex.org/keywords/oecd","display_name":"OECD","score":0.5149999856948853},{"id":"https://openalex.org/keywords/international-tax-cooperation","display_name":"international tax cooperation","score":0.503000020980835},{"id":"https://openalex.org/keywords/tax-base-erosion","display_name":"tax base erosion","score":0.32499998807907104}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.38928329944610596},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3805033266544342},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.3237936496734619},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.21147292852401733}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:51134852","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=4691755","pdf_url":null,"source":{"id":"https://openalex.org/S4306505712","display_name":"Carta tributaria. Monograf\u00edas","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":null,"raw_source_name":"Carta tributaria. Monograf\u00edas","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.5199999809265137,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2025-10-10T00:00:00"}