Búsqueda de LIBROS DEL AUTOR: martin klokar

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  MULTILATERAL COOPERATION IN TAX LAW

  MARTIN KLOKAR / KATHARINA MOLDASCHL

  Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the ar...

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