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
Deposited by: Alessandro Perfetti
Date Deposited: 07 Apr 2020 07:54
Last Modified: 05 May 2020 11:55
URI: https://tesi.luiss.it/id/eprint/26287

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