Corporate income tax and the international challenge

Published Online: May 15, 2015

Page range: 55 - 87

DOI: https://doi.org/10.1515/ntaxj-2014-0019

Keywords

Corporate Tax, Globalization, Tax competition, BEPS, GAAR, SAAR

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.