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OECD's Action Plan on Tax Base Erosion and Profit Shifting : part 2 : A critique of some priorty OECD Actions from an African perspective addressing excessive interest deductions, treaty abuse and avoidance of the status of permanent establishment Annet Wanyana Oguttu Electrónico

By: Oguttu, Annet Wanyana.
Material type: ArticleArticlePublisher: 2016Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | FRAUDE FISCAL | CONTROL | PROGRAMAS | FISCALIDAD INTERNACIONAL | ÁFRICA | ELUSION FISCAL In: Bulletin for International Taxation v. 70, n. 6, June 2016
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