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International tax structures in the BEPS era : an analysis of anti-abuse measures /

This book is essential reading for anyone dealing with tax structuring schemes and anti-abuse provisions in daily practice, including tax practitioners, tax authorities and policymakers.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Cotrut, Madalina (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications 2015.
Colección:IBFD tax research series ; 2.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a International tax structures in the BEPS era :  |b an analysis of anti-abuse measures /  |c editorial team, Madalina Cotrut, managing editor [and five others]. 
260 |a Amsterdam :  |b IBFD Publications  |c 2015. 
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490 1 |a IBFD tax research series ;  |v vol. 2 
520 |a This book is essential reading for anyone dealing with tax structuring schemes and anti-abuse provisions in daily practice, including tax practitioners, tax authorities and policymakers. 
546 |a English. 
505 0 |a Common strategies against tax avoidance : a global overview / L.G. Ogazo´n Jua´rez and R. Hamzaoui -- Permanent establishments in international tax structuring / R. Betten and M. Naoum -- Transfer pricing from the perspective of substance and transparency : is the OECD on the right track? / A.J. Bakker -- Anti-base-erosion measures for intra-group debt financing / R. Offermanns and B. Baldewsing -- Hybrid instruments in the post-BEPS era / S.B. Law and M. Kinds -- Past, present and future of tax structuring using hybrid entity mismatches / O. Popa -- Business restructurings : the toolkit for tackling abusive international tax structures / M. Cotrut and L. Ambagtsheer-Pakarinen -- Intellectual property structuring in the context of the OECD BEPS action plan / R. Vlasceanu -- Taxation of the digital economy / A. Bal and C. Gutie´rrez -- International tax structuring for holding activities / A. Perdelwitz. 
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650 0 |a Transfer pricing  |x Taxation  |x Law and legislation. 
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