Sayfa 103Kaynakça
ALOYS Rigaut, Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons, Eur.…
Council Directive 2011/96/EU…
Council Directive 2014/86/EU…
Council Directive 2016/1164/EU of 12 July 2016, OJ L 193…
EDGE Stephen, Base Erosion and Profit Shifting: A Roadmap for Reform – Tax Arbitrage…
GİRONA Enric, New Anti-Hybrid and Anti-Abuse Tax Measures, 17 Derivatives & Fin.…
OECD, Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 – 2015…
OECD, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency…
OECD, Designing Effective Controlled Foreign Company Rules, Action 3 – 2015 Final…
OECD, Guidance on Transfer Pricing Documentation and Country-by-Country Reporting,…
OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments,…
OECD, Making Dispute Resolution Mechanisms More Effective, Action 14 – 2015 Final…
OECD, Mandatory Disclosure Rules, Action 12 – 2015 Final Report, 2015…
OECD, Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 – 2015 Final…
OECD, Preventing the Artificial Avoidance of Permanent Establishment Status, Action…
OECD, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances,…
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