| KS OmniScriptum Publishing

86,950원  | 20250727  | 9786200720870

According to the OECD, the majority of double taxation abuse lies in 'base erosion and profit shifting'. On 5 October 2015, the OECD therefore published BEPS Action 6, an action programme within the BEPS project, to bring about significant changes to the OECD Model Tax Convention and the OECD Model Tax Commentary with regard to its undesirable consequences. BEPS Action 6 aims to reduce tax abuse by introducing anti-abuse provisions, including a 'principal purpose test' to be carried out.

 | Gale ECCO, Print Editions

0원  | 20180425  | 9781385770894

The 18th century was a wealth of knowledge, exploration and rapidly growing technology and expanding record-keeping made possible by advances in the printing press. In its determination to preserve the century of revolution, Gale initiated a revolution of its own: digitization of epic proportions to preserve these invaluable works in the largest archive of its kind.