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Fake tax transparency? Leaks and taxpayer rights

Material type: Article

In: Intertax v. 46, n. 2, February 2018, p. 100-103

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	OP 2141/2018/2-1 (Browse shelf)	Available		OP 2141/2018/2-1

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Previous	OP 2141/2018/1-4 Interplay between the principal purpose test in the Multilateral BEPS Convention and the beneficial ownership clause as treaty anti-avoidance tool targeting holding structures	OP 2141/2018/1-5 The limitation on benefits (LOB) provision in BEPS Action 6/MLI	OP 2141/2018/2 Intertax	OP 2141/2018/2-1 Fake tax transparency?	OP 2141/2018/2-2 Action 2 and the Multilateral Instrument	OP 2141/2018/2-3 The interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules	OP 2141/2018/2-4 The limitation on benefits [LOB] provision in BEPS Action 6/MLI	Next

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