The Resource Base erosion and profit shifting - an Indian perspective

Base erosion and profit shifting - an Indian perspective

Label
Base erosion and profit shifting - an Indian perspective
Title
Base erosion and profit shifting - an Indian perspective
Creator
Subject
Language
eng
Summary
Globalization and digitization of world economies have also led to increasing sophistication in tax planning by multinational enterprises, resulting in concerns as to fairness and transparency which were drivers behind the OECD Base Erosion and Profit Shifting (BEPS) Action Plan. This article discusses the recommendations recently provided by the OECD and provides an Indian perspective
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
http://library.link/vocab/creatorName
Vanvari, G
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • BEPS Project (OECD)
  • digital economy
  • hybrid financial instrument
  • hybrid entity
  • intangibles
Label
Base erosion and profit shifting - an Indian perspective
Instantiates
Publication
Label
Base erosion and profit shifting - an Indian perspective
Publication

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