The Resource BEPS : thinking inside or outside the box?

BEPS : thinking inside or outside the box?

Label
BEPS : thinking inside or outside the box?
Title
BEPS : thinking inside or outside the box?
Creator
Subject
Language
eng
Summary
Base erosion and profit shifting (BEPS) has become a topical subject. There is little doubt that the current international tax architecture is struggling to provide a reflex of tax that is seen as satisfactory by all countries. However, finding substitute benchmarks for the allocation of tax amongst jurisdictions has so far proved elusive. This article considers the OECD's BEPS Action Plan from the perspective of whether it is likely to provide holistic and globally acceptable solutions to the BEPS problem. It concludes that while the BEPS Action Plan constitutes a good start, some radical thinking and much political consensus will be at a premium
Citation source
In: Australian tax review. - Pyrmont. - Vol. 43 (2014), no. 2 ; p. 75-85
http://library.link/vocab/creatorName
D'Ascenzo, M
Language note
English
http://library.link/vocab/subjectName
BEPS Project (OECD)
Label
BEPS : thinking inside or outside the box?
Instantiates
Publication
Label
BEPS : thinking inside or outside the box?
Publication

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