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International tax planning by multinationals simulating a tax - minimising intercompany response to the OECD's recommendation on BEPS Action 4 Ann Kayis - Kumar

By: Kayis Kumar, Ann.
Material type: ArticleArticlePublisher: 2016Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | INTERES | PRESTAMOS | DEDUCCIONES | IMPUESTOS | INSTRUMENTOS HÍBRIDOS FINANCIEROS | PRECIOS DE TRANSFERENCIA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | PROGRAMAS | ELUSION FISCAL In: Australian Tax Forum : a Journal of Taxation Policy, Law and Reform v. 31, n. 2, 2016, p. 363-394
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Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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