The EU Cooperative Compliance Programme for Large Multinational Enterprises electrónico a promising mechanism for tax certainty in the uncertain tax world following the OECD/G20 Base Erosion and Profit Shifting initiative? José Manuel Calderón and Alberto Quintas
By: Calderón Carrero, José Manuel
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Contributor(s): Quintas Seara, Alberto.
Material type: 
ArticleSubject(s): CUMPLIMIENTO COOPERATIVO | EMPRESAS MULTINACIONALES | FISCALIDAD INTERNACIONAL
In:
Bulletin for International Taxation v. 76, n. 12, 2022, p. 578-588Summary: This article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD’s International Compliance Assurance Programme as mechanisms that could provide (a minimum level of) tax certainty following the OECD/G20 Base Erosion and Profit Shifting initiative.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/12-3 (Browse shelf) | Available | BIT/2022/12-3 |
Resumen.
This article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD’s International Compliance Assurance Programme as mechanisms that could provide (a minimum level of) tax certainty following the OECD/G20 Base Erosion and Profit Shifting initiative.
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