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International tax planning under the destination-based cash flow tax Alan J. Auerbach, Michael P. Devereux, Michael Keen, and John Vella

By: Auerbach, Alan J.
Contributor(s): Devereux, Michael Pryce | Keen, Michael James | Vella, John.
Material type: ArticleArticlePublisher: 2017Subject(s): CASH FLOW | IMPUESTOS | PLANIFICACION FISCAL INTERNACIONAL | PROPIEDAD INTELECTUAL | PRECIOS DE TRANSFERENCIA | EVASION FISCAL | BENEFICIOS | IMPUESTO SOBRE EL VALOR AÑADIDO In: National Tax Journal Vol. 70, nº 4, December 2017, p. 783-802
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