HIGHLIGHTS
- who: BEPS and colleagues from the University, The Netherlands have published the paper: International Community Review (2021) 79-103 INTERNATIONAL COMMUNITY REVIEW Revisiting the Case of Customary International Tax, in the Journal: (JOURNAL) of 20/Dec/2020
- future: 92 Further research should be carried out regarding the role of the United_States as a persistent objector and the use of the principal purpose test as a residual customary rule.
SUMMARY
An aspirant for customary international tax law comes in the form of one of the minimum standards against aggressive tax planning included . . .
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