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Some reflections on the " saving clause " Georg Kofler

By: Kofler, Georg.
Material type: ArticleArticlePublisher: 2016Subject(s): EMPRESAS MULTINACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | ABUSO DE TRATADOS | EXENCIONES TRIBUTARIAS | PREVENCIÓN | PROGRAMAS | ELUSION FISCAL In: Intertax v. 44, n. 8 & 9, August / September 2016, p. 574-589
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