The Struggle of the International Tax Law Against Aggressive Tax Planning

被引：0

作者：

Teresita Mendoza Lopez, Doris ^{[1
,2
]}

机构：

[1] Univ Occidente, Rosemead 91770, CA USA

[2] Univ Autonoma Sinaloa, Fac Contraduria & Adm, Culiacan, Mexico

来源：

ANUARIO MEXICANO DE DERECHO INTERNACIONAL | 2016年 / 16卷

关键词：

international taxation; evasion taxation; base erosion; profit shifthing; Action Plan on Base Erosion and Profit Shifting;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

changes in the international trade promoted by multinational firms and the different tax systems around the world encourage to the multinational enterprises, intra-firm, for modifying their accounting scheme to avoid paying taxes, base erosion and profit shifting toward places of low tax or tax havens; bringing with it, variety challenges in the context of international taxation.

引用

页码：525 / 548

页数：24

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