CFC- CONTROLLED FOREIGN CORPORATIONS

Aggressive tax planning indicators. European Commission. Final Report

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Aggressive tax planning indicators. Final Report S Loretz, R Sellner, MB Brandl, G Arachi, V Bucci… – Taxation Papers-Working Paper Nº   71 …, 2017, European Commission, October 2017 https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_papers_71_atp_.pdf ISSN 1725-7565 (PDF) ISSN 1725-7557 (Printed)  

International Tax as International Law, por Avi-Yonah

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Avi-Yonah, Reuven S., «International Tax as International Law» (2004). Law & Economics Working Papers Archive: 2003-2009. Paper 7. http://repository.law.umich.edu/law_econ_archive/art7/ INTERNATIONAL TAX AS INTERNATIONAL LAW Reuven S. Avi-Yonah1 1. Introduction: Is International Tax Law Part of International Law? To an international lawyer, the question posed above probably seems ridiculous. Of course international tax law is part … Leer más