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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Autores Corporativos: | , |
| Formato: | Electrónico Congresos, conferencias eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2017]
|
| Colección: | EATLP international tax series ;
v. 15. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |a 9789087224233 |q (electronic bk.) | ||
| 020 | |a 9087224230 |q (electronic bk.) | ||
| 020 | |z 9789087224226 |q (paperback) | ||
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| 072 | 7 | |a LAW |x 068000 |2 bisacsh | |
| 082 | 0 | 4 | |a 343.04 |2 23 |
| 049 | |a UAMI | ||
| 111 | 2 | |a EATLP Congress |d (2016 : |c Munich, Germany) | |
| 245 | 1 | 0 | |a Tax avoidance revisited in the EU BEPS context / |c editor: Ana Paula Dourado. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2017] | |
| 300 | |a 1 online resource (xli, 808 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a EATLP international tax series, |x 1574-9789 ; |v volume 15 | |
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed January 14, 2019). | |
| 500 | |a "2016 EATLP Congress, Munich, 2-4 June 2016." | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | |a 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. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 610 | 2 | 0 | |a OECD/G20 Base Erosion and Profit Shifting Project |v Congresses. |
| 610 | 2 | 7 | |a OECD/G20 Base Erosion and Profit Shifting Project. |2 fast |0 (OCoLC)fst02009815 |
| 650 | 0 | |a Tax planning |v Congresses. | |
| 650 | 0 | |a Tax planning |z European Union countries |v Congresses. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 6 | |a Planification fiscale |v Congrès. | |
| 650 | 6 | |a Planification fiscale |z Pays de l'Union européenne |v Congrès. | |
| 650 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 650 | 7 | |a Tax planning. |2 fast |0 (OCoLC)fst01143815 | |
| 651 | 7 | |a European Union countries. |2 fast |0 (OCoLC)fst01269470 | |
| 655 | 7 | |a Conference papers and proceedings. |2 fast |0 (OCoLC)fst01423772 | |
| 700 | 1 | |a Dourado, Ana Paula, |e author, |e editor. | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e sponsoring body. | |
| 830 | 0 | |a EATLP international tax series ; |v v. 15. | |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690742 |z Texto completo |
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