The historical origins and current prospects of the multilateral tax convention
Year of publication: |
2023
|
---|---|
Authors: | Avi-Yonah, Reuven S. ; Lempert, Eran |
Published in: |
World tax journal : WTJ. - Getzville,NY : HeinOnline, ISSN 2352-9237, ZDB-ID 2568021-3. - Vol. 15.2023, 3, p. 379-411
|
Subject: | Gewinnverlagerung | Income shifting | Besteuerungsverfahren | Taxation procedure | Internationales Steuerrecht | International tax law | Steuergeschichte | History of taxation | Welt | World |
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