The Resource Action 5: countering harmful tax practices more effectively, taking into account transparency and substance

Action 5: countering harmful tax practices more effectively, taking into account transparency and substance

Label
Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
Title
Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
Creator
Subject
Language
eng
Summary
This article explains how the idea of substantial activity is central to the work on harmful tax practices
Citation source
In: International tax review. - London. - Vol. 26 (2015),
http://library.link/vocab/creatorName
Ramm, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • harmful tax competition
  • transparency
  • substance requirements
Label
Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
Instantiates
Publication
Label
Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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