The Resource A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms

A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms

Label
A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
Title
A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
Creator
Subject
Language
eng
Summary
This thesis aims to provide an overview of any material differences between the OECD base erosion and profit shifting (BEPS) Action 2 (neutralising the effects of hybrid mismatch arrangements), Action 3 (designing effective controlled foreign company rules) and Action 4 (limiting base erosion involving interest deductions and other financial payments) on one side and the measures taken by the European Union, in particular articles 4, 7, 8 and 9 of the Anti-Avoidance Directive adopted by the Council on 12 July 2016. The thesis also provides an assessment on the compatibility of these measures with the EU right of free movement
http://library.link/vocab/creatorName
Holmia-Junnila, V
Geographic coverage
  • European Union
  • International
  • OECD
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • CFC
  • hybrid entity
  • BEPS Action Plan
  • interest deduction
  • ATAD
  • fundamental freedoms
Label
A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
Instantiates
Publication
Extent
70 p.
Label
A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
Publication
Extent
70 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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