Pleijsier, Arthur

The artificial avoidance of permanent establishment status a reaction to the BEPS Action 7 final report Electrónico / Arthur Pleijsier .-- , 2016


Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.

The author provides a critical analysis of the issues likely to arise from the action 7 final report under the OECD's BEPS initiative. Suggestionsare also offered that would relieve some of the potentially negative effects.


EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
CONTROL
ESTABLECIMIENTO PERMANENTE
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ELUSION FISCAL

International Transfer Pricing Journalv. 23, n. 6, November - December 2016

Powered by Koha