The Resource Abuse and economic substance in a digital BEPS world

Abuse and economic substance in a digital BEPS world

Label
Abuse and economic substance in a digital BEPS world
Title
Abuse and economic substance in a digital BEPS world
Creator
Subject
Language
eng
Summary
In this article, the author considers the key issues of abuse and economic substance in relation to the G20/OECD Base Erosion and Profit Shifting (BEPS) initiative, with special emphasis on Action 1 and Action 6 of the OECD Action Plan
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Stewart, M
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • substance over form
  • digital economy
  • source principle of taxation
  • tax treaty
  • LoB
Label
Abuse and economic substance in a digital BEPS world
Instantiates
Publication
Label
Abuse and economic substance in a digital BEPS world
Publication

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      52.37366609999999 4.9336932
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