"Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative Johanna Hey
By: Hey, Johanna.
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 |
Browsing IEF Shelves Close shelf browser
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.
There are no comments for this item.