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Implementing key BEPS actions : where do we stand? /
This book explores the various ways in which 36 countries from across the globe have implemented the key proposals emerging from the BEPS Project.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2019]
|
| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
volume 12. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Implementing key BEPS actions : |b where do we stand? / |c editors: Michael Lang [and 5 others] ; assistant editors: Sriram Govind, Andreas Langer, Christina Dimitropoulou. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2019] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a WU Institute for Austrian and International Tax Law, European and international tax law and policy series ; |v volume 12 | |
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Online resource; title from PDF title page (viewed April 22, 2020). | |
| 505 | 2 | 0 | |g Part One -- |g Chapter 1: |t General Report / |r Pasquale Pistone -- |g 1.1. |t Introduction -- |g 1.2. |t Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project -- |g 1.3. |t BEPS Action 2: Measures against hybrid mismatch arrangements -- |g 1.4. |t BEPS Action 3: Controlled foreign company rules -- |g 1.5. |t BEPS Action 4: Interest deductions and other financial payments -- |g 1.6. |t BEPS Actions 1 and 5: Countering harmful tax practices and taxing the digital economy -- |g 1.7. |t BEPS Actions 8-10, 12 and 13: Transfer pricing, country-by-country reporting and mandatory disclosure |
| 505 | 2 | 0 | |g 1.8. |t BEPS Action 15: Implementation of the Multilateral Instrument -- |g 1.9. |t BEPS Actions 2, 6, 7 and 14: Specific issues concerning tax treaty provisions -- |g 1.10. |t Conclusion -- |g Part Two -- |g Chapter 2: |t Argentina / |r Luis Maria Méndez and Mirna Solange Screpante -- |g 2.1. |t Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project -- |g 2.2. |t Measures against hybrid mismatch arrangements: BEPS Action 2 -- |g 2.3. |t Controlled foreign company rules: BEPS Action 3 -- |g 2.4. |t Interest deductions and other financial payments: BEPS Action 4 -- |g 2.5. |t Countering harmful tax practices: BEPS Action 5 |
| 505 | 2 | 0 | |g 2.6. |t Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12) -- |g 2.6.1. |t Argentina's approach to transfer pricing -- |g 2.6.2. |t BEPS Actions 8-10: Aligning transfer pricing outcomes with value creation -- |g 2.6.3. |t Action 12: Disclosure rules -- |g 2.6.4. |t Action 13: Transfer pricing documentation and country-by-country reporting -- |g 2.7. |t Implementation of the Multilateral Instrument: BEPS Action 15 -- |g 2.8. |t Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14 -- |g 2.8.1. |t BEPS Action 6 and Action 2 |
| 505 | 2 | 0 | |g 2.8.2. |t Action 7: Preventing the artificial avoidance of permanent establishment status -- |g 2.8.3. |t Action 14: Making dispute resolution mechanisms more effective -- |g Chapter 3: |t Australia / |r C. John Taylor -- |g 3.1. |t Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project -- |g 3.2. |t Measures against hybrid mismatch arrangements: BEPS Action 2 -- |g 3.3. |t Controlled foreign company rules: BEPS Action 3 -- |g 3.3.1. |t Australian rules at the time the BEPS Project commenced -- |g 3.3.2. |t Differences between Australian rules and BEPS Action 3 -- |g 3.3.3. |t Government response to the BEPS Final Report on CFC rules |
| 505 | 2 | 0 | |g 3.4. |t Interest deductions and other financial payments: BEPS Action 4 -- |g 3.4.1. |t Australian rules at the time the BEPS Project commenced -- |g 3.4.2. |t Amendments to Australian rules after commencement but before conclusion of the BEPS Project -- |g 3.4.3. |t Differences between Australian rules and Action 4 -- |g 3.4.4. |t Government response to the BEPS recommendations -- |g 3.4.5. |t Author's opinion on the BEPS recommendations and the Australian response -- |g 3.5. |t Countering harmful tax practices: BEPS Action 5 |
| 505 | 2 | 0 | |g Chapter 37: |t United States / |r Tracy A. Kaye -- |g 37.1. |t Anti-BEPS measures before the BEPS Project and the policy impact of the BEPS Project -- |g 37.2. |t Measures against hybrid mismatch arrangements: BEPS Action 2 -- |g 37.3. |t Controlled foreign company rules: BEPS Action 3 -- |g 37.4. |t Interest deductions and other financial payments: BEPS Action 4 -- |g 37.5. |t Countering harmful tax practices: BEPS Action 5 -- |g 37.6. |t Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12) -- |g 37.6.1. |t Actions 8-10: Aligning transfer pricing outcomes with value creation -- |g 37.6.2. |t Action 13: Transfer pricing documentation and country-by-country reporting -- |g 37.6.3. |t Action 12: Mandatory disclosure rules -- |g 37.7. |t Implementation of Multilateral Instrument: BEPS Action 15 -- |g 37.8. |t Specific issues regarding tax treaty provisions -- |g 37.8.1. |t Action 6: Preventing the granting of treaty benefits in inappropriate circumstances -- |g 37.8.2. |t US treaty abuse limitations -- |g 37.8.3. |t Action 14: Arbitration clause. |
| 520 | |a This book explores the various ways in which 36 countries from across the globe have implemented the key proposals emerging from the BEPS Project. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 610 | 2 | 0 | |a Organisation for Economic Co-operation and Development |x Economic aspects. |
| 610 | 2 | 7 | |a Organisation for Economic Co-operation and Development |2 fast |
| 650 | 7 | |a Economics |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. | |
| 758 | |i has work: |a Implementing key BEPS actions (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG98mmjHCpdrmGTF4XcPjP |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Implementing key BEPS actions. |d Amsterdam : IBFD, [2019] |z 9087225652 |z 9789087225650 |w (OCoLC)1128890873 |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v volume 12. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176454 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176454 | ||
| 938 | |a EBSCOhost |b EBSC |n 2323347 | ||
| 938 | |a YBP Library Services |b YANK |n 300992245 | ||
| 994 | |a 92 |b IZTAP | ||