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.

Bibliographic Details
Call Number:Libro Electrónico
Other Authors: Lang, Michael, 1965- (Editor), Rust, Alexander (Editor), Schuch, Josef (Editor), Staringer, Claus (Editor), Owens, Jeffrey (Editor), Pistone, Pasquale (Editor)
Format: Electronic eBook
Language:Inglés
Published: Amsterdam, The Netherlands : IBFD, [2016]
Series:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 3.
Subjects:
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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