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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| Format: | Others |
| Language: | Español |
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Pontificia Universidad Católica del Perú
2014
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| Online Access: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770/10181 http://repositorio.pucp.edu.pe/index/handle/123456789/115680 |