Evaluating BEPS
Year of publication: |
2017
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Authors: | Avi-Yonah, Reuven S. |
Other Persons: | Xu, Haiyan (contributor) |
Publisher: |
[2017]: [S.l.] : SSRN |
Subject: | OECD-Staaten | OECD countries | Konfliktregelung | Dispute settlement | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting | G20-Staaten | G20 countries | Bewertung | Evaluation | Besteuerungsverfahren | Taxation procedure | Wirkungsanalyse | Impact assessment |
Description of contents: |
This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform
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Extent: | 1 Online-Ressource (9 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Erasmus Law Review, Vol. 10, No. 1, 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 28, 2017 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
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