Daly, Stephen

The relationship between tax authorities, large multinationals and the public Electrónico / Stephen Daly .-- , 2017


Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

In this article, the author explores accusations levelled at the revenue authorities of Ireland and the United Kingdom in response to their treatment of multinationals, analyses the statutory scheme underpinning the powers of those revenue authorities and provides a preliminary proposition as to why subsequent developments have been so distinct.


EMPRESAS MULTINACIONALES
IMPUESTOS
COMPETENCIA FISCAL NOCIVA
ADMINISTRACION TRIBUTARIA
REINO UNIDO
IRLANDA

Bulletin for International Taxationv. 71, n. 5, May 2017

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