000 02700cam a2200421 i 4500
003 OCoLC
005 20221102220358.0
008 151029s2015 ne 000 0 eng
010 _a 2015494104
020 _a9789087223335
_q(print)
020 _a9087223331
_q(print)
020 _a9789087223342
_q(ebook)
020 _a908722334X
_q(ebook)
035 _a(ATU)b24528201
035 _a(OCoLC)935494891
040 _aDLC
_beng
_erda
_cDLC
_dOCLCF
_dS3O
_dZ@L
_dOCLCO
_dCHVBK
_dOCLCO
_dOCLCQ
_dATU
042 _apcc
050 0 0 _aK4550
_b.I585 2015
082 0 4 _a343.9304
_223
245 0 0 _aInternational tax structures in the BEPS era :
_ban analysis of anti-abuse measures /
_ceditorial team: Madalina Cotrut (managing editor), Aleksandra Bal [and 4 others].
246 3 _aInternational tax structures in the base erosion and profit shifting era
264 1 _aAmsterdam, The Netherlands :
_bIBFD,
_c[2015]
300 _axx, 324 pages ;
_c23 cm.
336 _atext
_btxt
_2rdacontent
337 _aunmediated
_bn
_2rdamedia
338 _avolume
_bnc
_2rdacarrier
490 1 _aIBFD tax research series,
_x2452-2104 ;
_vv. 2
505 0 _aCommon 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.
610 2 0 _aOrganisation for Economic Co-operation and Development.
_bSecretary-General.
_tAction plan on base erosion and profit shifting.
_9896673
650 0 _aInternational business enterprises
_xTaxation
_xLaw and legislation.
_9371882
650 0 _aTransfer pricing
_xTaxation
_xLaw and legislation
_9680509
700 1 _aCotrut, Madalina,
_eeditor.
_9896674
830 0 _aTax research series ;
_v2.
_9896675
907 _a.b24528201
_b19-04-21
_c28-11-17
942 _cB
945 _a343.9304 INT
_g1
_iA567297B
_j0
_lcmain
_o-
_p$110.00
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_z13-12-17
998 _ab
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999 _c1444681
_d1444681