Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model
págs. 304-351
Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting
págs. 353-390
The Impact and Role of Indirect Taxes Surrounding the Aviation Sector in Mitigating Climate Change: A Legal and Economic Analysis
págs. 391-429
The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations
págs. 431-472
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