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Legal tax liability, legal remittance responsibility and tax incidence

Three dimensions of business taxation
Working paper
OECD Taxation Working Papers

Cite this content as:

Milanez, A. (2017), “Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation”, OECD Taxation Working Papers, No. 32, OECD Publishing, Paris, https://doi.org/10.1787/e7ced3ea-en.
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