El informe sobre erosión de bases imponibles y traslación de beneficios de la OCDE:: origen e implementación en un marco internacional y globalizado
This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Mea...
Saved in:
Main Author: | |
---|---|
Format: | Article |
Language: | Spanish |
Published: |
2014
|
Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4904848 |
Source: | Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 72, 2014 (Ejemplar dedicado a: Derecho Tributario: Internacionalización y Tendencias), pags. 45-70 |
Tags: |
Add Tag
No Tags: Be the first to tag this record
|