Collier, Richard
The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries / Richard Collier and Nadine Riedel .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
APLICACION
PAISES EN DESARROLLO
ELUSION FISCAL
Riedel, Nadine
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018, p. 704-717
The OECD/G20 Base Erosion and Profit Shifting initiative and developing countries / Richard Collier and Nadine Riedel .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs of such countries.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
APLICACION
PAISES EN DESARROLLO
ELUSION FISCAL
Riedel, Nadine
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018, p. 704-717