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 |
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| OP 138-Bis/2019/95/6-2 Comparing CFC rules around the world | OP 138-Bis/2019/95/6-3 The OECD's digital economy taxing rigths allocation mash-up | OP 138-Bis/2019/95/7 Tax Notes International | OP 138-Bis/2019/95/7-1 The concept of substance in a post - BEPS world | OP 138-Bis/2019/95/7-2 2020 EU VAT changes and the need to fix the "quick fixes" | OP 138-Bis/2019/95/7-3 Taxing the digital economy | OP 138-Bis/2019/95/8 Tax Notes International |
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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