Country-by-country reporting and the effective tax rate how effective is the effective tax rate in detecting tax avoidance in country-by-country reports ? Paul Klaassen & Arco Bobeldijk
By: Klaassen, Paul
.
Contributor(s): Bobeldijk, Arco.
Material type: 
ArticleSubject(s): IMPUESTOS | TIPOS DE GRAVAMEN | EVASION FISCAL
In:
Intertax Volume 47, issue 12, December 2019, p. 1057-1069
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2019/12-6 (Browse shelf) | Available | OP 2141/2019/12-6 |
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| OP 2141/2019/12-3 One answer to why and how to tax digitalized economy | OP 2141/2019/12-4 Allocation of taxing rights in the digitalized economy | OP 2141/2019/12-5 Grappling with DEMPEs in the trenches | OP 2141/2019/12-6 Country-by-country reporting and the effective tax rate | OP 2141/2019/12-7 GloBE | OP 2141/2019/12-8 Implicit support and its implications on guarantee fee pricing | OP 2141/2019/12-9 The way we were ? the way we must be ? the "arm's length principle" sees itself (for what it is) in the digital mirror |
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