Work

UTPR Potential Conflicts with International Law

Year: 2023

Type: article

Abstract: In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.

Source: Leiden Repository (Leiden University)

DOI: 10.5281/zenodo.8255674

Authors: Mosquera Valderrama, I.J., Hongler, P., Chaisse, J., Debelva, F., Chand, V.

Institutions: Leiden University, University of St.Gallen, City University of Hong Kong, KU Leuven, University of Lausanne

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

Funders: KU Leuven, Horizon 2020 Framework Programme

Award: G3353365426

OpenAlex ID: W4385890879

FWCI: 1.754

Cites:

Cited by: 3

Related to: 10