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Abuse and economic substance in a digital BEPS world Miranda Stewart Electrónico

By: Stewart, Miranda Louise.
Material type: ArticleArticlePublisher: 2015Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | CONTROL | PREVENCIÓN | PROGRAMAS | NEGOCIOS MERCANTILES | ACTIVIDADES ECONOMICAS | COMERCIO ELECTRONICO | INTERNET | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL In: Bulletin for International Taxation v. 69, n. 6/7, June - July 2015
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