Shome, Parthasarathi
The absence of a stable core in the international taxation regime electrónico / Parthasarathi Shome .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author sets out his views on the problems arising as a result of the lack of a stable core in the current international tax regime, together with ways in which this absence could be resolved.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
PRIMER PILAR (OCDE)
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 562-570
The absence of a stable core in the international taxation regime electrónico / Parthasarathi Shome .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author sets out his views on the problems arising as a result of the lack of a stable core in the current international tax regime, together with ways in which this absence could be resolved.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
PRIMER PILAR (OCDE)
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 562-570