The anti tax avoidance and tax cuts and jobs act reforms: an analysis in the light of the BEPS project
Pietrosanti, Filippo Maria (A.A. 2018/2019) The anti tax avoidance and tax cuts and jobs act reforms: an analysis in the light of the BEPS project. Tesi di Laurea in Diritto tributario, Luiss Guido Carli, relatore Livia Salvini, pp. 251. [Single Cycle Master's Degree Thesis]
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Abstract/Index
Harmful international tax planning and the OECD guidelines. The transposition of the BEPs action plan in the EU context and the "anti-tax avoidance directive" implementation in Italy. The tax cuts and jobs act and the US appraoch to the BEPs action plan.
References
Bibliografia. pp. 235-251.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Outstanding Thesis: | Department of Law |
| Chair: | Diritto tributario |
| Thesis Supervisor: | Salvini, Livia |
| Thesis Co-Supervisor: | Melis, Giuseppe |
| Academic Year: | 2018/2019 |
| Session: | Autumn |
| Additional Information: | La tesi è vincitrice del Premio "Tesi d'Eccellenza" 2018/2019 ed è stata pubblicata online dalla LUISS University Press nella collana Working Paper. |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 07 Apr 2020 07:54 |
| Last Modified: | 24 Aug 2020 09:03 |
| URI: | https://tesi.luiss.it/id/eprint/26287 |
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