Tax avoidance revisited in the EU BEPS context /

This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax a...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Dourado, Ana Paula (Autor, Editor )
Autores Corporativos: EATLP Congress Munich, Germany, International Bureau of Fiscal Documentation (sponsoring body.)
Formato: Electrónico Congresos, conferencias eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2017]
Colección:EATLP international tax series ; v. 15.
Temas:
OECD/G20 Base Erosion and Profit Shifting Project > Congresses.
OECD/G20 Base Erosion and Profit Shifting Project.
Tax planning > Congresses.
Tax planning > European Union countries > Congresses.
International business enterprises > Taxation > Law and legislation > Congresses.
Planification fiscale > Congrès.
Planification fiscale > Pays de l'Union européenne > Congrès.
LAW > Military.
International business enterprises > Taxation > Law and legislation.
Tax planning.
European Union countries.
Conference papers and proceedings.
Acceso en línea:Texto completo
Descripción
Sumario:This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among BEPS inititatives. National reports examine the repsonse to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP congress, held in Munich.
Notas:"2016 EATLP Congress, Munich, 2-4 June 2016."
Descripción Física:1 online resource (xli, 808 pages)
Bibliografía:Includes bibliographical references.
ISBN:9789087224233
9087224230
ISSN:1574-9789 ;

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