Special economic zones facing the challenges of international taxation : BEPS Action 5, EU Code of Conduct, and the future
Year of publication: |
2021
|
---|---|
Authors: | Heitmüller, Frederik ; Mosquera Valderrama, Irma Johanna |
Published in: |
Journal of international economic law. - Oxford : Oxford Univ. Press, ISSN 1464-3758, ZDB-ID 1497440-X. - Vol. 24.2021, 2, p. 473-490
|
Subject: | Sonderwirtschaftszone | Special economic zone | Welt | World | Internationales Steuerrecht | International tax law | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance |
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