Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework

Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework

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...

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Bibliographic Details
Main Author: Serrano Antón, Fernando
Format: Others
Language:Español
Published: Pontificia Universidad Católica del Perú 2014
Subjects:
Law
Income Tax
International Taxation
Anti-Abuse Measures
Double Taxation Agreements
Law Sources System
Double Taxation Elimination
Soft Law
Globalization
Impuesto Sobre La Renta
Fiscalidad Internacional
Medidas Antiabuso
Convenios De Doble Imposición Internacional
Sistema De Fuentes Del Derecho
Eliminación De La Doble Imposición Internacional
Globalización
Online Access:http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770/10181
http://repositorio.pucp.edu.pe/index/handle/123456789/115680

Internet

http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770/10181
http://repositorio.pucp.edu.pe/index/handle/123456789/115680

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