The Resource BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational

BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational

Label
BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
Title
BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
Creator
Subject
Language
eng
Summary
This article looks at what the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan will mean for U.S. multinationals with deferral structures, such as those commonly based in Ireland or the Netherlands. It discusses the Irish deferral structure, potential changes under BEPS, a special Irish residency standard, CFC intitiative, cloud/software as a service (SaaS) and digital advertising challenges, and structuring options
Citation source
In: Tax notes international. - Falls Church. - Vol. 73 (2014),
http://library.link/vocab/creatorName
Carr, J.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Action Plan
  • MNE
  • deferral
  • residence
  • CFC
  • e-commerce
  • intangibles
Label
BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
Instantiates
Publication
Label
BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
Publication

Library Locations

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      52.37366609999999 4.9336932
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