Parks, Bill
Arm’s length principle or cult? / by Bill Parks .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author questions the arm's-length principle, which he argues enables international tax avoidance, conceals problems, and fails to produce decent tax regimes.
FISCALIDAD INTERNACIONAL
PRINCIPIO DE PLENA COMPETENCIA
ELUSION FISCAL
EVASION FISCAL
Tax Notes International 1048-3306v. 100, n. 4, October 26, 2020, p. 529-534
Arm’s length principle or cult? / by Bill Parks .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author questions the arm's-length principle, which he argues enables international tax avoidance, conceals problems, and fails to produce decent tax regimes.
FISCALIDAD INTERNACIONAL
PRINCIPIO DE PLENA COMPETENCIA
ELUSION FISCAL
EVASION FISCAL
Tax Notes International 1048-3306v. 100, n. 4, October 26, 2020, p. 529-534