The Resource BEPS : the smaller economy perspective

BEPS : the smaller economy perspective

Label
BEPS : the smaller economy perspective
Title
BEPS : the smaller economy perspective
Creator
Subject
Language
eng
Summary
As more base erosion and profit shifting (BEPS) discussion drafts are published, some concerns have emerged about how the proposed reforms may affect smaller, open economies such as Ireland. This article highlights the key areas of concern which have been identified, recommendations made and how these could be addressed, including preventing tax treaty abuse, permanent establishment rules, interest deduction, and harmful tax practices
Citation source
In: Irish tax review. - Dublin. - Vol. 28 (2015),
http://library.link/vocab/creatorName
  • O'Brien, C. (Cora)
  • Crowley, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • treaty abuse
  • LoB
  • principal purpose test
  • PE
  • interest deduction
Label
BEPS : the smaller economy perspective
Instantiates
Publication
Label
BEPS : the smaller economy perspective
Publication

Library Locations

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