The concept of substance in a post - BEPS world by Oliver R. Hoor
By: Hoor, Oliver R
.
Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL
In:
Tax Notes International v. 95, n. 7, August 12 2019, p. 593-606Summary: In this article, the author analyzes the importance of substance in international tax law and how it has been resphed by the OECD's base erosion and profit-shifting project.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/7-1 (Browse shelf) | Available | OP 138-Bis/2019/95/7-1 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes the importance of substance in international tax law and how it has been resphed by the OECD's base erosion and profit-shifting project.
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