Sökning: "BEPS Action Plan 12"
Hittade 1 uppsats innehållade orden BEPS Action Plan 12.
1. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. LÄS MER
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