The Resource BEPS : implications for fund and asset managers

BEPS : implications for fund and asset managers

Label
BEPS : implications for fund and asset managers
Title
BEPS : implications for fund and asset managers
Creator
Subject
Language
eng
Summary
The OECD's Base Erosion and Profit Shifting (BEPS) initiative is seen primarily as a way of counteracting the manner in which large multinationals achieve low effective tax rates through the use of business fragmentation and tax mitigation strategies. In reality, however, the BEPS project is wide-ranging in scope and is likely to impact all businesses that operate cross-border, whether or not they use aggressive tax structures. The BEPS Action Plan has the capacity to result in the most significant changes in international tax rules for many years. Fund and asset managers should prepare for the upcoming developments now
Citation source
In: Tax planning international : European tax service. - London. - Vol. 17 (2015),
http://library.link/vocab/creatorName
  • Shah, M. (Martin)
  • Eldonk, R. van
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • investment fund
  • treaty abuse
  • LoB
  • hybrid entity
  • interest deduction
  • PE
  • transfer pricing
Label
BEPS : implications for fund and asset managers
Instantiates
Publication
Label
BEPS : implications for fund and asset managers
Publication

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