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The evolving world of global tax planning part 1 Matthew Herrington and Cym H. Lowell Electrónico

By: Herrington, Matthew.
Contributor(s): Lowell, Cym H.
Material type: ArticleArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PLANIFICACION FISCAL INTERNACIONAL | ELUSION FISCAL In: International Transfer Pricing Journal v. 24, n. 1, January - February 2017Summary: This article is the first in a series, which will review considerations that MNEs may want to take into account in adapting their strategies in this evolving world of global tax planning. The authors will address this vital topic in three instalments, namely (i) framing the background, (ii) anticipation of an ever-increasing agenda of disputes and (iii) the epochal opportunity for MNEs to retool their ETR (effective tax rate) planning strategies.
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This article is the first in a series, which will review considerations that MNEs may want to take into account in adapting their strategies in this evolving world of global tax planning. The authors will address this vital topic in three instalments, namely (i) framing the background, (ii) anticipation of an ever-increasing agenda of disputes and (iii) the epochal opportunity for MNEs to retool their ETR (effective tax rate) planning strategies.

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