Quotation Owens, Jeffrey. 2013. The Taxation of Multinational Enterprises: An Elusive Balance. Bulletin for International Taxation 67 (8): 1-1.


RIS


BibTeX

Abstract

In this article, the author discusses the issue of base erosion and profit shifting, and focuses on its three key aspects: transfer pricing, jurisdiction to tax and anti-avoidance provisions.

Tags

Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title The Taxation of Multinational Enterprises: An Elusive Balance
Volume 67
Number 8
Year 2013
Page from 1
Page to 1

Associations

People
Owens, Jeffrey (Details)
Organization
Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
Google Scholar: Search