Básica |
OECD, Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, 2021, OECD
Andreas Perdelwitz, Alessandro Turina (ed.), Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative, 2021, IBFD Tax Research Series
Mulligan, M. & Oats, L., Principles of international taxation, 2019, Bloomsbury
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Complementaria |
OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2022, OECD
Ben Terra, J.K., A Guide to the European VAT Directives, 2021, IBFD: Amsterdam
Schellekens, M., European Tax Handbook, 2020, IBFD: Amsterdam
United Nations, Taxation and Technology Transfer: Key Issues, 2005, United Nations
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