المؤلفون: Elschner, Christina, Hardeck, Inga

مصطلحات موضوعية: ddc:650, aggressive tax planning, BEPS, comment letter, interest groups, tax lobbying, tax policy, planification fiscale agressive, lettre d'observations, groupes d'intérêt, lobbying fiscal, politique fiscale

Relation: Journal: Contemporary Accounting Research; Volume: 39; Year: 2021; Issue: 1; Pages: 304-338; Hoboken, USA: John Wiley & Sons, Inc.; https://hdl.handle.net/10419/287985

الاتاحة: https://hdl.handle.net/10419/287985
https://doi.org/10.1111/1911-3846.12722

المؤلفون: Krifa-Schneider , Hadjila, Sattar, Abdul

المصدر: Management international / International Management / Gestiòn Internacional

مصطلحات موضوعية: Corporate tax optimization strategies, aggressive tax planning, tax avoidance, European Union policies, Stratégies d’optimisation fiscale des entreprises, planification fiscale agressive, évitement fiscale, politiques de l’Union européenne, Estrategias de optimización fiscal, des entreprises, planificación fiscal agresiva, evasión de impuestos, políticas de la Unión Europea, eco, scipo

Relation: http://id.erudit.org/iderudit/1085039ar

الاتاحة: https://doi.org/10.7202/1085039ar
http://id.erudit.org/iderudit/1085039ar

المؤلفون: Mecic, Virginie

المساهمون: Pasqualini, François, Oberson, Xavier, Université Paris sciences et lettres, Université de Genève. Faculté de droit

مصطلحات موضوعية: Evasion fiscale internationale, Paradigme fiscal international, Planification fiscale agressive, Entreprises multinationales, Erosion de la base d'imposition et transfert de bénéfice, International tax avoidance, International tax paradigm, Aggressive tax planning, Multinational enterprises, Base erosion and profit shifting, Droit fiscal

Time: 343

Relation: https://basepub.dauphine.psl.eu/handle/123456789/24766; 2022UPSLD020

الاتاحة: https://basepub.dauphine.psl.eu/handle/123456789/24766

المؤلفون: Mecic, Virginie

المساهمون: Université Paris sciences et lettres, Université de Genève. Faculté de droit, Pasqualini, François, Oberson, Xavier

مصطلحات موضوعية: Evasion fiscale internationale, Paradigme fiscal international, Planification fiscale agressive, Entreprises multinationales, Erosion de la base d'imposition et transfert de bénéfice, International tax avoidance, International tax paradigm, Aggressive tax planning, Multinational enterprises, Base erosion and profit shifting, scipo, lang

Time: 343

Relation: http://www.theses.fr/2022UPSLD020

الاتاحة: http://www.theses.fr/2022UPSLD020

المؤلفون: Lippinois, Henri

المساهمون: UCL - Louvain School of Management, Gérard, Marcel

مصطلحات موضوعية: Profit shifting, BEPS, Planification fiscale agressive, UE, Fiscalité

Relation: thesis:10864; http://hdl.handle.net/2078.1/thesis:10864

الاتاحة: http://hdl.handle.net/2078.1/thesis:10864