Extending Taxation of Interest and Royalty Income at Source An Option to Limit Base Erosion and Profit Shifting?
Finke, Katharina, Fuest, Clemens, Nusser, Hannah, Spengel, ChristophYear:
2014
Language:
english
Journal:
SSRN Electronic Journal
DOI:
10.2139/ssrn.2509193
File:
PDF, 805 KB
english, 2014