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:
Organisation for Economic Co-operation and Development. > Secretary-General. > Action plan on base erosion and profit shifting.
OECD/G20 Base Erosion and Profit Shifting Project.
Action plan on base erosion and profit shifting (Organisation for Economic Co-operation and Development. Secretary-General)
International business enterprises > Taxation > Law and legislation.
Transfer pricing > Taxation > Law and legislation.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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