The Resource A critical evaluation of the OECD's BEPS project

A critical evaluation of the OECD's BEPS project

Label
A critical evaluation of the OECD's BEPS project
Title
A critical evaluation of the OECD's BEPS project
Creator
Subject
Language
eng
Summary
In this article, the author analyzes the potential impact of the OECD base erosion and profit-shifting (BEPS) project on the international tax regime in order to help identify the project's key challenges. Attempting to fix the international tax regime without implementing more radical changes via tax legislation shows that the BEPS project may be insufficient to resolve all issues posed by economic development and the business environment
Citation source
In: Tax notes international. - Falls Church. - Vol. 79 (2015),
http://library.link/vocab/creatorName
Tomazela Santos, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • digital economy
  • hybrid entity
  • hybrid financial instrument
  • nexus
  • treaty shopping
  • PE
  • transfer pricing
Label
A critical evaluation of the OECD's BEPS project
Instantiates
Publication
Label
A critical evaluation of the OECD's BEPS project
Publication

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