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Félix Daniel Martínez Laguna
affiliation not provided to SSRN
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Abuse and Aggressive Tax Planning : Between OECD and EU Initiatives - the Dividing Line between Intended and Unintended Double Non-Taxation
In: World tax journal. - Amsterdam. - Vol. 9 (2017), no. 2 ; p. 189-246
Posted: 06 Dec 2022
Félix Daniel Martínez Laguna
affiliation not provided to SSRN
Abstract:
tax avoidance, aggressive tax planning, double non-taxation
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