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?

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UDC.coleccionInvestigaciónes_ES
UDC.departamentoDereito Públicoes_ES
UDC.endPage588es_ES
UDC.grupoInvDereito Público Global (Observatorio do Litoral)es_ES
UDC.issue12es_ES
UDC.journalTitleBulletin for International Taxationes_ES
UDC.startPage578es_ES
UDC.volume76es_ES
dc.contributor.authorCalderón Carrero, José Manuel
dc.contributor.authorQuintas Seara, Alberto
dc.date.accessioned2025-01-20T11:35:48Z
dc.date.embargoEndDate9999-12-31es_ES
dc.date.embargoLift9999-12-31
dc.date.issued2022-11-30
dc.description.abstract[Resumen]: Este artículo examina el Programa Cooperativo de Cumplimiento de la UE para Grandes Empresas Multinacionales (Enfoque Europeo de Confianza y Cooperación) y analiza su potencial y el del Programa Internacional de Garantía del Cumplimiento de la OCDE como mecanismos que podrían proporcionar (un nivel mínimo de) seguridad fiscal tras la iniciativa de la OCDE/G20 sobre la erosión de la base imponible y el traslado de beneficios.es_ES
dc.description.abstract[Abstract]: This article examines the EU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach) and discusses its potential and that of the OECD's International Compliance Assurance Programme as mechanisms that could provide (a minimum level of) tax certainty following the OECD/G20 Base Erosion and Profit Shifting initiative.es_ES
dc.identifier.citationCalderón Carrero, J. M. ; Quintas Seara, A. 2022. 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?. Bulletin for International Taxation, vol. 76, no 12, p. 578-588.es_ES
dc.identifier.issn2352-9202
dc.identifier.issn1819-5490
dc.identifier.urihttp://hdl.handle.net/2183/40776
dc.language.isoenges_ES
dc.publisherIBFDes_ES
dc.relation.urihttps://www.ibfd.org/shop/journal/eu-cooperative-compliance-programme-large-multinational-enterprises-promisinges_ES
dc.rights© Copyright 2022 IBFDes_ES
dc.rights.accessRightsembargoed accesses_ES
dc.subjectOCDEes_ES
dc.subjectEnfoque europeo de confianza y cooperación – Proyecto piloto ETACA para empresas multinacionaleses_ES
dc.subjectOECDes_ES
dc.subjectEU Cooperative Compliance Programme for Large Multinational Enterprises (European Trust and Cooperation Approach)es_ES
dc.titleThe 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?es_ES
dc.typejournal articlees_ES
dspace.entity.typePublication
relation.isAuthorOfPublicationae0b8529-a275-4834-bc3c-27326bf1e5f6
relation.isAuthorOfPublication0a4d5030-f78e-4af7-892b-92d2de646979
relation.isAuthorOfPublication.latestForDiscoveryae0b8529-a275-4834-bc3c-27326bf1e5f6

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