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

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
Creator
Subject
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 Action Plan
  • 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
Instantiates
Publication
Label
Action 6 of the OECD/G20 BEPS initiative : the effect on holding companies
Publication

Library Locations

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