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?
ISSN: 2352-9202, 1819-5490
Ano de publicación: 2022
Volume: 76
Número: 12
Páxinas: 578-588
Tipo: Artigo