Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings
Suitability of the OECD’s Country-by-Country Reporting for a High-Level Assessment of Selected BEPS Risks and Derivation of an Approach Regarding the Improvement of the Country-by-Country Reporting
2020. 37 Tab., 3 Abb.; 326 S.
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