Silvestri, Andrea
Holding companies in the BEPS era / Andrea Silvestri .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Holding companies have always played a central role within international groups. While the tax climate for holding companies has already changedover the last decade, their role will be further affected by some of the measures under the Base Erosion and Profit Shifting (BEPS) initiative.
HOLDINGS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
ELUSION FISCAL
Intertaxv. 45, n. 6-7, June / July 2017, p. 482-488
Holding companies in the BEPS era / Andrea Silvestri .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Holding companies have always played a central role within international groups. While the tax climate for holding companies has already changedover the last decade, their role will be further affected by some of the measures under the Base Erosion and Profit Shifting (BEPS) initiative.
HOLDINGS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
ELUSION FISCAL
Intertaxv. 45, n. 6-7, June / July 2017, p. 482-488