Merten, Martine

Taxation of investment funds following the OECD base erosion and profit shifting initiative part 1 Electrónico / Martine Merten .-- , 2019


Disponible únicamente en formato electrónico.
Resumen.

In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.


FONDOS DE INVERSION
IMPUESTOS

Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, p. 76-88

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