The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World Following the OECD/ G20 Base Erosion and Profit Shifting Initiative?

  1. Calderón, J.M.
  2. Quintas, A.
Journal:
Bulletin for International Taxation

ISSN: 2352-9202,  1819-5490

Year of publication: 2022

Volume: 76

Issue: 12

Pages: 578-588

Type: Article

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Data source: Scopus