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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Körperschaft: | |
| Format: | Elektronisch Tagungsbericht E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, The Netherlands :
IBFD,
[2017]
|
| Schriftenreihe: | EATLP international tax series ;
v. 15. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | "2016 EATLP Congress, Munich, 2-4 June 2016." |
| Beschreibung: | 1 online resource (xli, 808 pages) |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087224233 9087224230 |
| ISSN: | 1574-9789 ; |
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| indexdate | 2024-11-27T13:29:18Z |
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| spelling | EATLP Congress (2016 : Munich, Germany) http://id.loc.gov/authorities/names/n2018035636 Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado. Amsterdam, The Netherlands : IBFD, [2017] 1 online resource (xli, 808 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier EATLP international tax series, 1574-9789 ; volume 15 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. OECD/G20 Base Erosion and Profit Shifting Project Congresses. OECD/G20 Base Erosion and Profit Shifting Project fast 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. bisacsh International business enterprises Taxation Law and legislation fast Tax planning fast European Union countries fast Conference papers and proceedings fast Dourado, Ana Paula, author, editor. http://id.loc.gov/authorities/names/no2008163915 International Bureau of Fiscal Documentation, sponsoring body. http://id.loc.gov/authorities/names/n50074574 has work: Tax avoidance revisited in the EU BEPS context (Text) https://id.oclc.org/worldcat/entity/E39PCFTTTVC9r8vYPY6JcYvQHK https://id.oclc.org/worldcat/ontology/hasWork EATLP international tax series ; v. 15. http://id.loc.gov/authorities/names/no2005105360 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690742 Volltext |
| spellingShingle | Dourado, Ana Paula Tax avoidance revisited in the EU BEPS context / EATLP international tax series ; OECD/G20 Base Erosion and Profit Shifting Project Congresses. OECD/G20 Base Erosion and Profit Shifting Project fast 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. bisacsh International business enterprises Taxation Law and legislation fast Tax planning fast |
| title | Tax avoidance revisited in the EU BEPS context / |
| title_auth | Tax avoidance revisited in the EU BEPS context / |
| title_exact_search | Tax avoidance revisited in the EU BEPS context / |
| title_full | Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado. |
| title_fullStr | Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado. |
| title_full_unstemmed | Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado. |
| title_short | Tax avoidance revisited in the EU BEPS context / |
| title_sort | tax avoidance revisited in the eu beps context |
| topic | OECD/G20 Base Erosion and Profit Shifting Project Congresses. OECD/G20 Base Erosion and Profit Shifting Project fast 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. bisacsh International business enterprises Taxation Law and legislation fast Tax planning fast |
| topic_facet | 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 Conference papers and proceedings |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690742 |
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