Ensuring fair taxation 20 years of the EU's Code of Conduct group by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2018Subject(s): COMPETENCIA FISCAL NOCIVA | SOCIEDADES | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | ESTADOS UNIDOS
In:
Tax Notes International v. 92, n. 7, November 12, 2018, p. 717-722Summary: In this article, the author looks at the EU's Code of Conduct for Business Taxation and its governing body, the Code of Conduct Group, which has helped identify and oversee changes in national tax rules that constitute harmful tax competition by the EU member states for the past 20 years.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/7-1 (Browse shelf) | Available | OP 138-Bis/2018/92/7-1 |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author looks at the EU's Code of Conduct for Business Taxation and its governing body, the Code of Conduct Group, which has helped identify and oversee changes in national tax rules that constitute harmful tax competition by the EU member states for the past 20 years.
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