Sagar, Suhas
How " limited " is limited force of attraction ? An analysis of the relevant case law and the potential implications of the OECD/G20 BEPS initiative Electrónico /Suhas Sagar .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the scope of the limited force of attraction principle as set out in article 7 of the UN Model, focusing on its development, the relevant case law and the potential implications for the principle in the light of the OECD/G20 Base Erosion and Profit Shifting initiative.
FISCALIDAD INTERNACIONAL
NACIONES UNIDAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017
How " limited " is limited force of attraction ? An analysis of the relevant case law and the potential implications of the OECD/G20 BEPS initiative Electrónico /Suhas Sagar .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the scope of the limited force of attraction principle as set out in article 7 of the UN Model, focusing on its development, the relevant case law and the potential implications for the principle in the light of the OECD/G20 Base Erosion and Profit Shifting initiative.
FISCALIDAD INTERNACIONAL
NACIONES UNIDAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017