The Resource BEPS, State aid investigations, and U.S. MNE restructurings

BEPS, State aid investigations, and U.S. MNE restructurings

Label
BEPS, State aid investigations, and U.S. MNE restructurings
Title
BEPS, State aid investigations, and U.S. MNE restructurings
Creator
Subject
Language
eng
Summary
This article examines the uneasy interaction between traditional multinational enterprise (MNE) restructurings, transfer pricing policy, and economic substance in the context of base erosion and profit-shifting (BEPS) initiatives, as well as the increasing threat of State aid investigations of U.S. MNEs by the European Commission
Citation source
In: Tax notes international. - Falls Church. - Vol. 84 (2016), no. 5 ; p. 511-524
http://library.link/vocab/creatorName
Grisales-Racini, O
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • State aid
  • MNE
  • reorganization
  • double Irish
  • transfer pricing
  • economic substance
Label
BEPS, State aid investigations, and U.S. MNE restructurings
Instantiates
Publication
Label
BEPS, State aid investigations, and U.S. MNE restructurings
Publication

Library Locations

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