La imposición justa sobre las sociedades en un escenario global: un tema pendiente
The traditional International Taxation standards do not grant a fair corporate tax system, especially in the case of multinational groups operating in a global scenario. The crisis of the principle of global taxation as well as tax competition between tax jurisdictions, provide opportunities for tax...
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| Format: | Article |
| Language: | Spanish |
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2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6754602 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 50, 2018, pags. 186-197 |
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