Oguttu, Annet Wanyana
The parallel rise of multinational enterprises and the historical development of international tax rules Introspection for the new rules to tax the digital economy electrónico / Annet Wanyana Oguttu
Resumen.
Incluye referencias bibliográficas.
This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article shows that, as countries enacted various taxing measures, MNEs devised tax avoidance schemes to exploit arising loopholes.
EMPRESAS MULTINACIONALES
IMPUESTOS
SISTEMA FISCAL
ELUSION FISCAL
TRANSACCIÓN TRIBUTARIA
ECONOMÍA DIGITAL
FISCALIDAD INTERNACIONAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 76, n. 10, 2022, 18 p.
The parallel rise of multinational enterprises and the historical development of international tax rules Introspection for the new rules to tax the digital economy electrónico / Annet Wanyana Oguttu
Resumen.
Incluye referencias bibliográficas.
This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article shows that, as countries enacted various taxing measures, MNEs devised tax avoidance schemes to exploit arising loopholes.
EMPRESAS MULTINACIONALES
IMPUESTOS
SISTEMA FISCAL
ELUSION FISCAL
TRANSACCIÓN TRIBUTARIA
ECONOMÍA DIGITAL
FISCALIDAD INTERNACIONAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 76, n. 10, 2022, 18 p.