Hoor, Oliver R.
The concept of substance in a post - BEPS world / by Oliver R. Hoor .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes the importance of substance in international tax law and how it has been resphed by the OECD's base erosion and profit-shifting project.
FISCALIDAD INTERNACIONAL
Tax Notes International 1048-3306 v. 95, n. 7, August 12 2019, p. 593-606
The concept of substance in a post - BEPS world / by Oliver R. Hoor .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes the importance of substance in international tax law and how it has been resphed by the OECD's base erosion and profit-shifting project.
FISCALIDAD INTERNACIONAL
Tax Notes International 1048-3306 v. 95, n. 7, August 12 2019, p. 593-606