International business tax reform the OECD and the debt-equity disparity by Pitambar Das
By: Das, Pitambar
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 138-Bis/2024/115/13-4 (Browse shelf) | Available | OP 138-Bis/2024/115/13-4 |
In this report, Das evaluates and criticizes the OECD’s approach to dealing with the disparity between debt and equity under the corporate tax system and offers an alternative solution that addresses base erosion and profit-shifting concerns on a fundamental level.
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