Tax avoidance revisited in the EU BEPS context /
Tax avoidance revisited in the EU BEPS context /
editor: Ana Paula Dourado.
- 1 online resource (xli, 808 pages)
- EATLP international tax series, volume 15 1574-9789 ; .
- EATLP international tax series ; v. 15. .
"2016 EATLP Congress, Munich, 2-4 June 2016."
Includes bibliographical references.
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.
9789087224233 (electronic bk.) 9087224230 (electronic bk.) (paperback)
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.
Electronic books.
Conference papers and proceedings.
K4464.A6 / E18 2016
343.04
"2016 EATLP Congress, Munich, 2-4 June 2016."
Includes bibliographical references.
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.
9789087224233 (electronic bk.) 9087224230 (electronic bk.) (paperback)
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.
Electronic books.
Conference papers and proceedings.
K4464.A6 / E18 2016
343.04