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The Resource BRICS and international tax law

BRICS and international tax law

Label
BRICS and international tax law
Title
BRICS and international tax law
Creator
Subject
Language
eng
Summary
This book provides an in-depth analysis of the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and discusses how the BRICS countries define tax evasion and tax avoidance and what their approach to this issue is. Furthermore, it explains response of BRICS countries to the OECD BEPS initiative, including their role of bilateral and multilateral double taxation conventions, and their regulation of different issues such as: thin capitalization, transfer pricing, controlled foreign corporation rules, international audit and investigation procedures, information exchange, residence, limitation of benefits provisions, and mandatory and binding arbitration. Tax cases, together with human rights and investment cases, and administrative guidelines of all five countries are included in the analysis. This book concludes with recommendations for improving each of the five countries' tax law and procedures, especially in the area of dispute resolution
http://library.link/vocab/creatorName
Wilson, P.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on International Taxation
Series volume
61
http://library.link/vocab/subjectName
  • tax policy
  • tax evasion
  • tax avoidance
  • thin capitalization
  • transfer pricing
  • CFC
  • exchange of information
  • tax treaty
  • BEPS Action Plan
  • MLI
  • foreign investment
  • dispute resolution
Label
BRICS and international tax law
Instantiates
Publication
Extent
xxi, 354 p.
Isbn
9789041194374
Isbn Type
(web-PDF)
Label
BRICS and international tax law
Publication
Extent
xxi, 354 p.
Isbn
9789041194374
Isbn Type
(web-PDF)

Library Locations

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