其他1. | OECD(2017)。Inclusive Framework on BEPS: A Global Answer to a Global Issue,Kyoto。,https://www.oecd.org/tax/flyer-implementing-the-beps-package-building-an-inclusive-framework.pdf。 |
2. | European Commission(2016)。Proposal for a COUNCIL DIRECTIVE laying down rules against tax avoidance practices that directly affect the functioning of the internal market,https://ec.europa.eu/transparency/regdoc/rep/1/2016/EN/1-2016-26-EN-F1-1.PDF。 |
3. | European Commission(2011)。Gemeisame Konsolidierte Körperschaftsteuer Bemessungsgrundlage,http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_de.htm。 |