Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado.
Material type: TextSeries: EATLP international tax series ; v. 15.Publisher: Amsterdam, The Netherlands : IBFD, [2017]Description: 1 online resource (xli, 808 pages)Content type:- text
- computer
- online resource
- 9789087224233
- 9087224230
- 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
- 343.04 23
- K4464.A6 E18 2016
Item type | Home library | Collection | Call number | Materials specified | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|---|
Electronic-Books | OPJGU Sonepat- Campus | E-Books EBSCO | Available |
Online resource; title from PDF title page (EBSCO, viewed January 14, 2019).
"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.
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