Preventing Tax Base Erosion and Profit Shifting Occasioned by Offshore Indirect Transfer of Assets : Perspectives from Africa
Year of publication: |
2023
|
---|---|
Authors: | Oguttu, Annet |
Publisher: |
[S.l.] : SSRN |
Subject: | Afrika | Africa | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Auslandsverlagerung | Offshoring | Besteuerungsverfahren | Taxation procedure |
Description of contents: | Abstract [papers.ssrn.com] |
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 4 ; p. 689-723 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 8, 2022 erstellt Volltext nicht verfügbar |
Classification: | K33 - International Law ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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