Tax avoidance revisited in the EU BEPS context /
This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax a...
Clasificación: | Libro Electrónico |
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Autor principal: | |
Autores Corporativos: | , |
Formato: | Electrónico Congresos, conferencias eBook |
Idioma: | Inglés |
Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2017]
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Colección: | EATLP international tax series ;
v. 15. |
Temas: | |
Acceso en línea: | Texto completo |