The Resource Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
Resource Information
The item Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article considers the anti-avoidance measures suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and their impact on holding companies, particularly regarding financing responsibilities in respect of multinational groups, whether for the purpose of interest deductions at the level of the subsidiary or financing the development of intellectual property
- Language
- eng
- Label
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Title
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Language
- eng
- Summary
- This article considers the anti-avoidance measures suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and their impact on holding companies, particularly regarding financing responsibilities in respect of multinational groups, whether for the purpose of interest deductions at the level of the subsidiary or financing the development of intellectual property
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 3/4 ; 23 p
- http://library.link/vocab/creatorName
- Karadkar, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- MNE
- BEPS Project (OECD)
- treaty shopping
- holding company
- finance company
- PE
- LoB
- principal purpose test
- GAAR
- interest deduction
- Label
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
- Label
- Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Action-6-of-the-OECDG20-BEPS-initiative--the/RXcJXaYS7j4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Action-6-of-the-OECDG20-BEPS-initiative--the/RXcJXaYS7j4/">Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Action-6-of-the-OECDG20-BEPS-initiative--the/RXcJXaYS7j4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Action-6-of-the-OECDG20-BEPS-initiative--the/RXcJXaYS7j4/">Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
