The Resource BEPS hybrid entities proposal : a slippery slope, especially for developing countries

BEPS hybrid entities proposal : a slippery slope, especially for developing countries

Label
BEPS hybrid entities proposal : a slippery slope, especially for developing countries
Title
BEPS hybrid entities proposal : a slippery slope, especially for developing countries
Creator
Subject
Language
eng
Summary
The author discusses article 1(2) as proposed to be included in the OECD and U.N. model tax conventions and contends that it fails to adequately address aggressive tax planning that results in double non-taxation or obstructs the goal of allocating taxing rights to the state in which the economic activity that gives rise to income occurs
Citation source
In: Tax notes international. - Falls Church. - Vol. 85 (2017), no. 4 ; p. 357-362
http://library.link/vocab/creatorName
Sanghavi, D
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • hybrid entity
  • beneficial ownership
  • developing countries
  • tax treaty
  • OECD Model
  • UN Model
Label
BEPS hybrid entities proposal : a slippery slope, especially for developing countries
Instantiates
Publication
Label
BEPS hybrid entities proposal : a slippery slope, especially for developing countries
Publication

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