Taxation of investment funds following the OECD base erosion and profit shifting initiative ( Part 1 ) Martine Merten
By: Merten, Martine.
Material type: ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | FONDOS DE INVERSION | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS In: Bulletin for International Taxation v. 73, n. 2, February 2019, p. 76-88Summary: In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/2-3 (Browse shelf) | Available | BIT/2019/2-3 |
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.
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