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This position paper of the IBFD Academic Task Force (hereinafter IBFD Task Force) relates to the OECD's work on BEPS Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges presented to the international tax regime by the digital...
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region-specific output shocks since the mid-1990s. We argue that these are likely to be consequences of the 1994 fiscal …
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region-specific output shocks since the mid-1990s. We argue that these are likely to be consequences of the 1994 fiscal …
Persistent link: https://www.econbiz.de/10011342322