Collier, Richard
The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice / Richard S. Collier .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article considers the practical implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project regarding the application of the arm's length principle by developing countries.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
APLICACION
PRINCIPIO DE PLENA COMPETENCIA
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 325-330
The impact of the OECD/G20 base erosion and profit shifting project on the task for developing countries of applying the arm's length principle in practice / Richard S. Collier .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article considers the practical implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project regarding the application of the arm's length principle by developing countries.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
APLICACION
PRINCIPIO DE PLENA COMPETENCIA
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 325-330