The Resource BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?

BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?

Label
BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
Title
BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
Creator
Subject
Language
eng
Summary
In this article, the author discusses the extent to which the measures proposed in respect of base erosion and profit shifting (BEPS) Action 2 on hybrid mismatches, Action 3 on CFC provisions and Action 4 on interest and other financial payments are compatible with the fundamental freedoms
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
Benéitez Régil, P
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • hybrid financial instrument
  • CFC
  • interest deduction
  • fundamental freedoms
  • justification
  • proportionality
Label
BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
Instantiates
Publication
Label
BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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