Chand, Vikram
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World / Vikram Chand and Craig Elliffe
EVASION FISCAL
ECONOMÍA DIGITAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
SOCIEDADES EXTRANJERAS
TRATADOS INTERNACIONALES
Elliffe, Craig M.
Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 303-320
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World / Vikram Chand and Craig Elliffe
EVASION FISCAL
ECONOMÍA DIGITAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
SOCIEDADES EXTRANJERAS
TRATADOS INTERNACIONALES
Elliffe, Craig M.
Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 303-320