Are we heading towards a corporate tax system fit for the 21st century?
Michael P. Devereux and John Vella
| Year of publication: |
2014
|
|---|---|
| Authors: | Devereux, Michael P. ; Vella, John |
| Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 35.2014, 4, p. 449-475
|
| Subject: | international tax | BEPS | OECD | transfer pricing | intangibles | tax avoidance | Unternehmensbesteuerung | Corporate taxation | Steuersystem | Tax system | Steuerwettbewerb | Tax competition | OECD-Staaten | OECD countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011280972