Has tax competition been curbed? reaction to L. Ahrens, L. Hakelberg & T. Rixen Reuven Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2021Subject(s): TRANSPARENCIA FISCAL | COMPETENCIA FISCAL NOCIVA | INTERCAMBIO DE INFORMACION TRIBUTARIA | EVASION FISCAL | ELUSION FISCAL | PREVENCIÓN
In:
Intertax v. 149, Issues 6-7, June/July 2021, p. 557-559Summary: In this article the author comments on the article by L. Ahrens, L. Hakelberg and T. Rixen, about transparency and tax competition in the area of taxation of capital.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/6/7-6 (Browse shelf) | Available | OP 2141/2021/6/7-6 |
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| OP 2141/2021/6/7-3 Day 1 of the Spanish digital services tax | OP 2141/2021/6/7-4 Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment | OP 2141/2021/6/7-5 Transcending tax competition | OP 2141/2021/6/7-6 Has tax competition been curbed? | OP 2141/2021/6/7-7 The first tax treaties | OP 2141/2021/6/7-8 The Advocate General clarifies the case law concerning "composite supplies" | OP 2141/2021/8/9 Intertax |
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Resumen.
In this article the author comments on the article by L. Ahrens, L. Hakelberg and T. Rixen, about transparency and tax competition in the area of taxation of capital.
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