Sales-based apportionment of profits Ulrich Schreiber
By: Schreiber, Ulrich.
Material type: ArticlePublisher: 2018Subject(s): VENTAS | BENEFICIOS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | ELUSION FISCALOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 259-272 Summary: The author, in this article, considers the sales-based apportionment of profits in the context of, and as a response to the issues raised by, the OECD Base Erosion and Profit Shifting (BEPS) Project.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | BIT/2018/4/5-10 (Browse shelf) | Available | BIT/2018/4/5-10 |
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
The author, in this article, considers the sales-based apportionment of profits in the context of, and as a response to the issues raised by, the OECD Base Erosion and Profit Shifting (BEPS) Project.
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