Base erosion and profit shifting a roadmap for reform Hugh J. Ault, Wolfgang Schön and Stephen E. Shay Electrónico
By: Ault, Hugh J.
Contributor(s): Schön, Wolfgang | Shay, Stephen E.
Material type: ArticlePublisher: 2014Subject(s): EMPRESAS MULTINACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | CONTROL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL In: Bulletin for International Taxation v. 68, n. 6/7, June/July 2014Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | BIT/2014/6/7-1 (Browse shelf) | Available | BIT/2014/6/7-1 |
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BIT/2014/4/5-7 30 Years of direct tax litigation before the Court of Justice of the European Union | BIT/2014/4/5-8 Situs of intangible assets | BIT/2014/4/5-9 Litigation strategies, options and solutions | BIT/2014/6/7-1 Base erosion and profit shifting | BIT/2014/6/7-10 Jurisdiction to tax in the digital economy | BIT/2014/6/7-11 Intangibles and location benefits | BIT/2014/6/7-12 Inter - nation competitiveness |
Disponible únicamente la versión en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
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