Hey, Johanna
"Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative / Johanna Hey .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article examines the concept of "taxation where value is created" and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
EMPRESAS
BENEFICIOS
INCREMENTO
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 203-208
"Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative / Johanna Hey .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article examines the concept of "taxation where value is created" and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
EMPRESAS
BENEFICIOS
INCREMENTO
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 203-208