Conflicts of international legal frameworks in the area of harmful tax competition : the modified Nexus approach / Pedro Guilherme Lindenberg Schoueri
eng: The purpose of this thesis is to discuss the interaction of different international legal frameworks dealing with international tax competition. As soft law standards, the Actions of the BEPS Project should remain within the limits established by the hard law trade and investment framework. Thi...
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| Place / Publishing House: | Wien, 2018 |
| Year of Publication: | 2018 |
| Language: | German English |
| Subjects: | |
| Classification: | 86.73 - Steuerrecht 83.52 - Finanzwissenschaft 85.27 - Betriebswirtschaftliche Steuerlehre. Betriebliches Prüfungswesen |
| Physical Description: | vi, 257 Seiten |
| Notes: | Literaturverzeichnis: Seite 226-257 |
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