O'Shea, Tom
Ensuring fair taxation 20 years of the EU's Code of Conduct group / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author looks at the EU's Code of Conduct for Business Taxation and its governing body, the Code of Conduct Group, which has helped identify and oversee changes in national tax rules that constitute harmful tax competition by the EU member states for the past 20 years.
COMPETENCIA FISCAL NOCIVA
SOCIEDADES
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 92, n. 7, November 12, 2018, p. 717-722
Ensuring fair taxation 20 years of the EU's Code of Conduct group / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author looks at the EU's Code of Conduct for Business Taxation and its governing body, the Code of Conduct Group, which has helped identify and oversee changes in national tax rules that constitute harmful tax competition by the EU member states for the past 20 years.
COMPETENCIA FISCAL NOCIVA
SOCIEDADES
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 92, n. 7, November 12, 2018, p. 717-722