Schreiber, Ulrich
Sales-based apportionment of profits / Ulrich Schreiber .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
The author, in this article, considers the sales-based apportionment of profits in the context of, and as a response to the issues raised by, the OECD Base Erosion and Profit Shifting (BEPS) Project.
VENTAS
BENEFICIOS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 259-272
Sales-based apportionment of profits / Ulrich Schreiber .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
The author, in this article, considers the sales-based apportionment of profits in the context of, and as a response to the issues raised by, the OECD Base Erosion and Profit Shifting (BEPS) Project.
VENTAS
BENEFICIOS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 259-272