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Reflexiones sobre el Convenio Multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente
(Pontificia Universidad Católica del Perú, 2019-08-31)
The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has ...