International tax structures in the BEPS era : an analysis of anti-abuse measures /
International tax structures in the BEPS era : an analysis of anti-abuse measures /
International tax structures in the base erosion and profit shifting era
editorial team: Madalina Cotrut (managing editor), Aleksandra Bal [and 4 others].
- xx, 324 pages ; 23 cm.
- IBFD tax research series, v. 2 2452-2104 ; .
- Tax research series ; 2. .
Common strategies against tax avoidance : a global overview / L.G. Ogazón Juárez 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. Gutiérrez -- International tax structuring for holding activities / A. Perdelwitz.
9789087223335 9087223331 9789087223342 908722334X
2015494104
Organisation for Economic Co-operation and Development. Secretary-General. Action plan on base erosion and profit shifting.
International business enterprises--Taxation--Law and legislation.
Transfer pricing--Taxation--Law and legislation
K4550 / .I585 2015
343.9304
Common strategies against tax avoidance : a global overview / L.G. Ogazón Juárez 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. Gutiérrez -- International tax structuring for holding activities / A. Perdelwitz.
9789087223335 9087223331 9789087223342 908722334X
2015494104
Organisation for Economic Co-operation and Development. Secretary-General. Action plan on base erosion and profit shifting.
International business enterprises--Taxation--Law and legislation.
Transfer pricing--Taxation--Law and legislation
K4550 / .I585 2015
343.9304