Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Luzius U. Cavelti, Christian Jaag and Tobias F. Rohner
| Year of publication: |
August 2017
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|---|---|
| Authors: | Cavelti, Luzius U. ; Jaag, Christian ; Rohner, Tobias F. |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 9.2017, 3, p. 352-390
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| Subject: | Unternehmensbesteuerung | Corporate taxation | Steuererhebungsverfahren | Taxation procedure | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law | OECD-Staaten | OECD countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011805737