Tax competition's terminological and factitious lure electrónico John Prebble
By: Prebble, John.
Material type: ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | PRIMER PILAR (OCDE) | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | COMPETENCIA FISCAL NOCIVA In: Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 571-578Summary: The author evaluates contentions that tax competition is a social good. He charts the progress of the OECD from apparently supporting to seemingly abandoning that stance.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2021/11/12-7 (Browse shelf) | Available | BIT/2021/11/12-7 |
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Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The author evaluates contentions that tax competition is a social good. He charts the progress of the OECD from apparently supporting to seemingly abandoning that stance.
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