The Resource The taxation of multinational enterprises : an elusive balance

The taxation of multinational enterprises : an elusive balance

Label
The taxation of multinational enterprises : an elusive balance
Title
The taxation of multinational enterprises : an elusive balance
Creator
Subject
Language
eng
Summary
In this article, the author discusses the issue of base erosion and profit shifting, and focuses on its three key aspects: transfer pricing, jurisdiction to tax and anti-avoidance provisions
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Owens, J.P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • corporate income tax
  • transfer pricing
  • arm's length principle
  • tax treaty
  • anti-avoidance
  • BEPS
  • corporate social responsibility
Label
The taxation of multinational enterprises : an elusive balance
Instantiates
Publication
Label
The taxation of multinational enterprises : an elusive balance
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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