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OECD Base Erosion and Profit Shifting Action 6 the general anti - abuse rule Carlos Palao Taboada Electrónico

By: Palao Taboada, Carlos.
Material type: ArticleArticlePublisher: 2015Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ABUSO DEL DERECHO | CONTROL | PREVENCIÓN | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL In: Bulletin for International Taxation v. 69, n. 10, October 2015
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