Klaassen, Paul

Country-by-country reporting and the effective tax rate how effective is the effective tax rate in detecting tax avoidance in country-by-country reports ? /Paul Klaassen & Arco Bobeldijk


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TIPOS DE GRAVAMEN
EVASION FISCAL


Bobeldijk, Arco

IntertaxVolume 47, issue 12, December 2019, p. 1057-1069

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