Calderón Carrero, José Manuel
The OECD International Compliance Assurance Programme : just a new multilateral an cooperative model of tax control for multinational enterprises ? / José M. Calderón .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article examines the OECD's International Compliance Assurance Programme (ICAP) and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.
EMPRESAS MULTINACIONALES
CUMPLIMIENTO FISCAL
CONTROL
PRESUPUESTOS POR PROGRAMAS
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018, p. 690-703
The OECD International Compliance Assurance Programme : just a new multilateral an cooperative model of tax control for multinational enterprises ? / José M. Calderón .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article examines the OECD's International Compliance Assurance Programme (ICAP) and considers whether it constitutes just a new model for tax control in relation to multinational enterprises or whether it could also be considered the basis of an unprecedented dispute-prevention mechanism that can reduce the level of transfer pricing controversies and stabilize the post-BEPS framework.
EMPRESAS MULTINACIONALES
CUMPLIMIENTO FISCAL
CONTROL
PRESUPUESTOS POR PROGRAMAS
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018, p. 690-703