The Resource Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience

Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience

Label
Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
Title
Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
Creator
Subject
Language
eng
Summary
This article provides a Canadian perspective of Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting (BEPS). The Canadian experience suggests that countries acting on a unilateral basis are more concerned by base erosion undertaken by non-residents than by residents
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Duff, D.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Action Plan
  • thin capitalization
  • interest deduction
  • foreign source income
Label
Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
Instantiates
Publication
Label
Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting initiative : interest and base-eroding payments - insights from the Canadian experience
Publication

Library Locations

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