The absence of a stable core in the international taxation regime electrónico Parthasarathi Shome
By: Shome, Parthasarathi
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | PRIMER PILAR (OCDE) | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 562-570Summary: In this article, the author sets out his views on the problems arising as a result of the lack of a stable core in the current international tax regime, together with ways in which this absence could be resolved.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-6 (Browse shelf) | Available | BIT/2021/11/12-6 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author sets out his views on the problems arising as a result of the lack of a stable core in the current international tax regime, together with ways in which this absence could be resolved.
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