"Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative Johanna Hey
By: Hey, Johanna
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Material type: 
ArticlePublisher: 2018Subject(s): EMPRESAS | BENEFICIOS | INCREMENTO | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 203-208Summary: This article examines the concept of "taxation where value is created" and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/4/5-3 (Browse shelf) | Available | BIT/2018/4/5-3 |
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article examines the concept of "taxation where value is created" and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
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