O papel da soft law perante a concorrência fiscal internacional: o código de conduta no domínio da fiscalidade das empresas
The present work aims to examine the application of the Code of Conduct for business taxation as an instrument of soft law proposed to combating international tax competition. In this sense, the objective is to get a meaning for the soft law, characterizing its normative function in the context of t...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
2016
|
| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5737111 |
| Source: | Revista Facultad de Derecho y Ciencias Políticas, ISSN 0120-3886, Nº. 124, 2016, pags. 65-91 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|