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GloBE overriding the value creation principle as lodestone of international tax rules ? Khoon Ming Ho & Conrad Turley

By: Ho, Khoon Ming.
Contributor(s): Turley, Conrad.
Material type: ArticleArticleSubject(s): ECONOMÍA DIGITAL | IMPUESTOS | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Intertax Volume 47, issue 12, December 2019, p. 1070-1076
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OP 2141/2019/12-7 (Browse shelf) Available OP 2141/2019/12-7

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