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dc.contributor.authorDurst, Michael C.
dc.date.accessioned2018-06-29T14:18:14Z
dc.date.available2018-06-29T14:18:14Z
dc.date.issued2018-06-19
dc.identifier.citationDurst, M. (2018) Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting, Tax Notes International, Volume 90, 4en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13843
dc.description.abstractThis is Chapter 3 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. This chapter examines the evolution, over almost a century, of the body of international tax laws that continues to insulate BEPS-style planning arrangements from successful legal challenge in countries around the world.en
dc.language.isoenen
dc.publisherTax Notes Internationalen
dc.relation.ispartofseriesTax Notes International;Volume 90, Number 4
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/en
dc.subjectGovernanceen
dc.titleChapter 3: The Historical Evolution of Base Erosion and Profit Shiftingen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© 2018 Tax Analystsen
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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