Canada at the crossroads of international tax reform electrónico between harmonization and tax competition Nathan Boidman and Michael N. Kandev
By: Boidman, Nathan
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Contributor(s): Kandev, Michael.
Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | CANADA
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 704-714Summary: In this article for the 75th anniversary issue of the Bulletin for International Taxation, the authors provide their thoughts on Canada's response to the proposed reform of international taxation as suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and succeeding initiatives.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-23 (Browse shelf) | Available | BIT/2021/11/12-23 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the authors provide their thoughts on Canada's response to the proposed reform of international taxation as suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and succeeding initiatives.
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