The consequences of the definition of “aggressive” tax planning, the source of BEPS. – . The consequences of the definition of “aggressive” tax planning, the source of BEPS. – The effectiveness and the “side effects”, in the Italian experience, of the tools against BEPS.
BEPS: IS INTERNATIONAL TAX PLANNING OVER?
CONTRINO, ANGELO
2014
Abstract
The consequences of the definition of “aggressive” tax planning, the source of BEPS. – . The consequences of the definition of “aggressive” tax planning, the source of BEPS. – The effectiveness and the “side effects”, in the Italian experience, of the tools against BEPS.
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