Towards a “2020s compromise” in international business taxation electrónico reflections on an emerging new tax paradigm Martín de Wilde
By: Wilde, Martín de.
Material type: ArticleSubject(s): FISCALIDAD INTERNACIONAL | EMPRESAS MULTINACIONALES | IMPUESTO DE SOCIEDADES | ARMONIZACION FISCAL In: Bulletin for International Taxation v. 76, n. 4, 2022, p. 207-215Summary: This article reflects on the recent developments surrounding the political agreement reached on 8 October 2021 within the Inclusive Framework on a reform of the international business taxation. With this “2020s Compromise” in the making, have we arrived at the solution to the issues involving the taxation of multinational firms?Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2022/4-2 (Browse shelf) | Available | BIT/2022/4-2 |
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Resumen.
This article reflects on the recent developments surrounding the political agreement reached on 8 October 2021 within the Inclusive Framework on a reform of the international business taxation. With this “2020s Compromise” in the making, have we arrived at the solution to the issues involving the taxation of multinational firms?
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