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What is Unilateralism in International Taxation?

The Organisation for Economic Co-Operation and Development (OECD) recently emerged as the site of unprecedented, multilateral, and seemingly high-stakes negotiations about the future of international business income taxation. Judging by the political resources deployed in these negotiations, interna...

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Bibliografiske detaljer
Hovedforfatter: Wei Cui
Format: Artigo
Sprog:Inglês
Udgivet: Cambridge University Press 2020-01-01
Serier:AJIL Unbound
Online adgang:https://www.cambridge.org/core/product/identifier/S2398772320000525/type/journal_article
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