A critical analysis of the European Commission's BEFIT proposal by Oliver R. Hoor
By: Hoor, Oliver R
.
Material type: 
ArticleSubject(s): BEFIT | IMPUESTO DE SOCIEDADES | PRINCIPIO DE SUBSIDIARIEDAD | UNION EUROPEA
In:
Tax Notes International v. 112, n. 9, November 27, 2023, p. 1221-1227Summary: This article analyses the Business in Europe: Framework for Income Taxation (BEFIT) proposal and raises concerns about its suitability as the optimal course for the European Commission.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2023/112/9-2 (Browse shelf) | Available | OP 138-B/2023/112/9-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-B/2023/112/8-2 A transformative vision for Europe | OP 138-B/2023/112/8-3 Getting by with a little help from my tax friends | OP 138-B/2023/112/9-1 Top 10 most common Pillar 2 surprises for U.S. multinationals | OP 138-B/2023/112/9-2 A critical analysis of the European Commission's BEFIT proposal | OP 138-B/2023/112/9-3 Anti-tax-evasion, EU directives, and greening | OP 138-B/2023/112/9-4 Generative AI | OP 138-B/2024/113/10-1 A tale of two subject-to-tax rules |
Resumen.
This article analyses the Business in Europe: Framework for Income Taxation (BEFIT) proposal and raises concerns about its suitability as the optimal course for the European Commission.
There are no comments for this item.