Calderón Carrero, José Manuel
The EU Cooperative Compliance Programme for Large Multinational Enterprises a promising mechanism for tax certainty in the uncertain tax world following the OECD/G20 Base Erosion and Profit Shifting initiative? electrónico / José Manuel Calderón and Alberto Quintas
Resumen.
This article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD’s International Compliance Assurance Programme as mechanisms that could provide (a minimum level of) tax certainty following the OECD/G20 Base Erosion and Profit Shifting initiative.
CUMPLIMIENTO COOPERATIVO
EMPRESAS MULTINACIONALES
FISCALIDAD INTERNACIONAL
Quintas Seara, Alberto
Bulletin for International Taxation 0007-4624 v. 76, n. 12, 2022, p. 578-588
The EU Cooperative Compliance Programme for Large Multinational Enterprises a promising mechanism for tax certainty in the uncertain tax world following the OECD/G20 Base Erosion and Profit Shifting initiative? electrónico / José Manuel Calderón and Alberto Quintas
Resumen.
This article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD’s International Compliance Assurance Programme as mechanisms that could provide (a minimum level of) tax certainty following the OECD/G20 Base Erosion and Profit Shifting initiative.
CUMPLIMIENTO COOPERATIVO
EMPRESAS MULTINACIONALES
FISCALIDAD INTERNACIONAL
Quintas Seara, Alberto
Bulletin for International Taxation 0007-4624 v. 76, n. 12, 2022, p. 578-588