The Resource BEPS and the allocation of taxing rights (part 3)

BEPS and the allocation of taxing rights (part 3)

Label
BEPS and the allocation of taxing rights (part 3)
Title
BEPS and the allocation of taxing rights (part 3)
Creator
Subject
Language
eng
Summary
This article explores how implementation of the base erosion and profit shifting (BEPS) actions could affect the allocation of taxing rights between jurisdictions. The author looks at the provisions of all actions. For the countries interested in the reallocation of taxing rights the author provides a list of suggested issues to be considered when they develop their proposals for the implementation of the BEPS action points. Part 1 of this article discussed the OECD BEPS project and the allocation and possible reallocation, of taxing rights, through BEPS and otherwise. Part 2 and Part 3 analyse how international tax issues, such as the allocation (reallocation) of taxing rights, are and will be decided. The major changes in both substantive international tax rules and the decision-making processes will affect how any allocation (reallocation) of taxing rights will be implemented
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 6 ; p. 46-58
http://library.link/vocab/creatorName
Spencer, D.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • allocation of taxing rights
Label
BEPS and the allocation of taxing rights (part 3)
Instantiates
Publication
Label
BEPS and the allocation of taxing rights (part 3)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...