The Resource Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization

Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization

Label
Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization
Title
Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization
Creator
Subject
Language
  • spa
  • eng
Summary
While fiscal jurisdictions are still working on implementing the political commitments coming from the final reports on the BEPS Project, the OECD has launched a new project regarding an international profits taxation system, which is expected, if approved, to carry dramatic reforms. At the same time, the European Union continues boosting directive proposals on this matter, even though limited to the European space. This paper describes those works, sketching out its possible impact on corporate tax
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2020), no. 129 ; p. 43-116
http://library.link/vocab/creatorName
Sanz Gadea, E
Geographic coverage
  • European Union
  • Europe
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • tax system
  • corporate income tax
  • harmonization of tax
  • allocation of profits
  • CCCTB
  • nexus
Label
Armonización internacional de la imposición sobre los beneficios = International profit corporate tax harmonization
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/REVITETR/129_43-116.pdf
Publication
Note
20201009

Library Locations

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