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Fixed establishments in European value added tax base erosion and profit shifting's side effects? Madeleine Merkx

By: Merkx, Madeleine.
Material type: ArticleArticlePublisher: 2017Subject(s): IMPUESTOS INDIRECTOS | IMPUESTO SOBRE EL VALOR AÑADIDO | ESTABLECIMIENTO PERMANENTE | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL In: EC Tax Review v. 26, n. 1, February 2017, p. 23-44
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OP 2141-B/2017/1-4 (Browse shelf) Available OP 2141-B/2017/1-4

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