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| 008 | 200212s2019 uk ||||| |||| 00| 0 eng d | ||
| 040 | _cES-MaIEF | ||
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_967837 _aKlaassen, Paul |
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| 245 |
_aCountry-by-country reporting and the effective tax rate _bhow effective is the effective tax rate in detecting tax avoidance in country-by-country reports ? _cPaul Klaassen & Arco Bobeldijk |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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_948570 _aTIPOS DE GRAVAMEN |
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_944029 _aEVASION FISCAL |
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_949607 _aBobeldijk, Arco |
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_055619 _oOP 2141 _tIntertax _gVolume 47, issue 12, December 2019, p. 1057-1069 |
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_2udc _cART |
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