The Resource BEPS Action 4 : policy considerations and implementation status

BEPS Action 4 : policy considerations and implementation status

Label
BEPS Action 4 : policy considerations and implementation status
Title
BEPS Action 4 : policy considerations and implementation status
Creator
Subject
Language
eng
Summary
This article addresses base erosion and profit shifting (BEPS) Action 4. The authors provide a historical perspective of the relevant BEPS and EU measures, explain the highlights of BEPS Action 4, discuss the overlap between the different Actions, update readers on country-specific implementation of BEPS Action 4, summarize existing case law in the area, present practical examples dealing with the impact of Action 4 on certain structures and, finally, provide concluding remarks
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 2/3 ; p. 47-68
http://library.link/vocab/creatorName
  • Offermanns, R.H.M.J
  • Huibregtse, S.B
  • Verdoner, L.A
  • Sood, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • interest deduction
  • case law
  • ATAD
  • thin capitalization
  • constitutional law
  • tax treaty
  • EU law
Label
BEPS Action 4 : policy considerations and implementation status
Instantiates
Publication
Label
BEPS Action 4 : policy considerations and implementation status
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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