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Corporate Tax Governance 2.0 The Role of Tax Control Frameworks Following the OECD/G20 Base Erosion and Profit Shifting Project Jose M. Calderón

By: Calderón Carrero, José Manuel.
Material type: ArticleArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | CUMPLIMIENTO COOPERATIVO | AUDITORIA FISCAL | CUMPLIMIENTO FISCAL In: Bulletin for International Taxation Vol. 74, nº 3, march 2020, p. 110-122
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