{"id":"https://openalex.org/W87611322","doi":null,"title":"Es posible el arbitraje tributario","display_name":"Es posible el arbitraje tributario","publication_year":1999,"publication_date":"1999-01-01","ids":{"openalex":"https://openalex.org/W87611322","mag":"87611322"},"language":"es","primary_location":{"id":"mag:87611322","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=101954","pdf_url":null,"source":{"id":"https://openalex.org/S4306513069","display_name":"Impuestos: Revista de doctrina, legislaci\u00f3n y jurisprudencia","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":"Impuestos: Revista de doctrina, legislaci\u00f3n y jurisprudencia","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5022956518","display_name":"Ignacio Cruz Padial","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ignacio Cruz Padial","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5022956518"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.03571952,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"15","issue":"1","first_page":"379","last_page":"407"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.92330002784729,"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":0.92330002784729,"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/T12040","display_name":"International Arbitration and Investment Law","score":0.051600001752376556,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13191","display_name":"Dispute Resolution and Class Actions","score":0.012400000356137753,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-arbitration","display_name":"tax arbitration","score":0.9800000190734863},{"id":"https://openalex.org/keywords/alternative-dispute-resolution","display_name":"alternative dispute resolution","score":0.7120000123977661},{"id":"https://openalex.org/keywords/tax-disputes","display_name":"tax disputes","score":0.8069999814033508}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.24788931012153625}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:87611322","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=101954","pdf_url":null,"source":{"id":"https://openalex.org/S4306513069","display_name":"Impuestos: Revista de doctrina, legislaci\u00f3n y jurisprudencia","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":"Impuestos: Revista de doctrina, legislaci\u00f3n y jurisprudencia","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"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":["https://openalex.org/W191756431","https://openalex.org/W159996944","https://openalex.org/W149659935","https://openalex.org/W2237251028","https://openalex.org/W27107870","https://openalex.org/W175845086","https://openalex.org/W101302157","https://openalex.org/W120501582","https://openalex.org/W51894974","https://openalex.org/W1011082276"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
