ARGUMENTS IN FAVOR OF INTRODUCING THE GLOBAL CORPORATE MINIMUM TAX
In recent years, the multinational corporations have developed increasingly sophisticated and refined tax avoidance tax planning practices. As a result of these practices, many governments and international institutions have called for a reduction in tax bases and proposed various measures, which re...
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| Formato: | Artículo |
| Lenguaje: | English |
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Publishing house of University of Pitesti, Romania
2021-12-01
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| Colección: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Acceso en línea: | http://economic.upit.ro/RePEc/pdf/2021_3_7.pdf |