Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB): Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
Christoph Spengel, J.H. Heckemeyer, Katharina Nicolay, Rainer Bräutigam, Kathrin Stutzenberger
págs. 165-191
págs. 193-232
The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application
págs. 233-294
Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World
págs. 295-348
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