Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals (2023)
Source: Bulletin for International Taxation. Unidade: FD
Assunto: TRIBUTAÇÃO
ABNT
SCHOUERI, Luis Eduardo e SANTOS, Bruno Cesar Fettermann Nogueira dos. Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals. Bulletin for International Taxation, v. 77, n. 9, p. 386-393, 2023Tradução . . Disponível em: https://doi.org/10.59403/qqsxjs. Acesso em: 07 set. 2024.APA
Schoueri, L. E., & Santos, B. C. F. N. dos. (2023). Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals. Bulletin for International Taxation, 77( 9), 386-393. doi:10.59403/qqsxjsNLM
Schoueri LE, Santos BCFN dos. Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals [Internet]. Bulletin for International Taxation. 2023 ; 77( 9): 386-393.[citado 2024 set. 07 ] Available from: https://doi.org/10.59403/qqsxjsVancouver
Schoueri LE, Santos BCFN dos. Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals [Internet]. Bulletin for International Taxation. 2023 ; 77( 9): 386-393.[citado 2024 set. 07 ] Available from: https://doi.org/10.59403/qqsxjs