International Taxation (1 º Sem 2020/2021)

MAcc (Accounting)

Bibliografia

Principal

  • Brys, B. , Making Fundamental Tax Reform Happen , Making Reform Happen. Lessons from OECD Countries, OECD, Paris., 2010
  • OECD, Taxation of SMEs. Key Issues and Policy Considerations , OECD, Paris., 2010
  • European Commission , Taxation trends in the European Union , European Commission , 2011
  • Ainsworth, Richard Thompson , Carousel Fraud in the EU: A Digital VAT Solution , Tax Notes International, paper No. 06-23, p. 443-48, 2006
  • Ainsworth, Richard Thompson , MTIC (Carousel) Fraud: twelve ways forward; Two ways ?preferred? ? Has the technology-based administrative solution been rejected? , Boston Univ. School of Law Working Paper No. 08-10, 2008