Host country rules to prevent base erosion and profit shifting
Material type: ArticlePublisher: 2013Subject(s): EMPRESAS MULTINACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | CONTROL | PREVENCIÓN | ELUSION FISCAL In: Tax Management International Forum v. 34, n. 3, September 2014, 130 p.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | OP 804-bis/2013/3 (Browse shelf) | Available | OP 804-bis/2013/3 |
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OP 804-bis/2012/4 Beneficial ownership | OP 804-bis/2013/1 Income tax treatment by host country of a corporate expatriation | OP 804-bis/2013/2 Taxation of capital gains to nonresident aliens | OP 804-bis/2013/3 Host country rules to prevent base erosion and profit shifting | OP 804-bis/2013/4 Income tax withholding and reporting obligations on cross - border payments | OP 804-bis/2014/2 Inbound investment in real estate | OP 804-bis/2014/3 The deductibility of interest paid to foreign persons |
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