GAARs : a key element of tax systems in the post-BEPS world /

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This book investigates the various understandings of and approaches towards tax avoidance in 39 countries.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lang, Michael, 1965- (Editor ), Rust, Alexander (Editor ), Schuch, Josef (Editor ), Staringer, Claus (Editor ), Owens, Jeffrey (Editor ), Pistone, Pasquale (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2016]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 3.
Temas:
Organisation for Economic Co-operation and Development. > Secretary-General. > Action plan on base erosion and profit shifting.
Action plan on base erosion and profit shifting (Organisation for Economic Co-operation and Development. Secretary-General)
Tax evasion > Law and legislation.
Tax planning.
International business enterprises > Taxation > Law and legislation.
Tax evasion > Prevention > International cooperation.
Transfer pricing > Taxation > Law and legislation.
Planification fiscale.
International business enterprises > Taxation > Law and legislation
Tax evasion > Law and legislation
Tax planning
Transfer pricing > Taxation > Law and legislation
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