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Previous	OP 2141/2016/10-2 The application of revised transfer pricing rules to aspects of business models	OP 2141/2016/10-3 The business views on base erosion and profit shifting and its implementation in the Group of Twenty and European Union	OP 2141/2016/10-4 Base erosion and profit shifting and developing country tax administrations	OP 2141/2016/10-5 The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises	OP 2141/2016/10-6 Formulary apportionment	OP 2141/2016/10-7 Centralized and decentralized business models in a post-base erosion andprofit shifting world	OP 2141/2016/10-8 Group structuring and profit repatriation	Next

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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Biblioteca del Instituto de Estudios Fiscales

The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises Sjoerd Douma & Alexia Kardachaki