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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: ArticleArticlePublisher: 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 2014
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Disponible únicamente la versión en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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