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UTPR: Potential conflicts with international law?
Authors
J. Chaisse
V. Chand
+3 more
F. Debelva
P. Hongler
I.J. Mosquera Valderrama
Publication date
10 July 2023
Publisher
Doi
Cite
Abstract
In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei
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Leiden University Scholary Publications
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Last time updated on 21/06/2024
