The Resource Taxing multinational entreprises as unitary entities

Taxing multinational entreprises as unitary entities

Label
Taxing multinational entreprises as unitary entities
Title
Taxing multinational entreprises as unitary entities
Creator
Subject
Language
eng
Summary
This article explores problems raised for international tax rules of treating multinational enterprises as single or unitary firms
Citation source
In: Tax notes international. - Falls Church. - Vol. 82 (2016), no. 9 ; p. 895-916
http://library.link/vocab/creatorName
Picciotto, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • entity approach
  • tax reform
  • transfer pricing
  • functional analysis
  • BEPS
  • residence principle of taxation
  • destination principle
  • formulary apportionment
  • nexus
Label
Taxing multinational entreprises as unitary entities
Instantiates
Publication
Label
Taxing multinational entreprises as unitary entities
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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