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Tax transparency in the European Union regarding country by country reporting ( BEPS Action 13 ) Roman Seer & Anna Lena Wilms

By: Seer, Roman.
Contributor(s): Wilms, Anna Lena.
Material type: ArticleArticlePublisher: 2016Subject(s): IMPUESTOS | TRANSPARENCIA ADMINISTRATIVA | TRANSPARENCIA FISCAL | INTERCAMBIO DE INFORMACION TRIBUTARIA | INFORMES PAÍS POR PAÍS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL In: EC Tax Review v. 25, n. 5-6, November 2016, p. 325-334
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