The Resource Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments

Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments

Label
Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
Title
Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
Creator
Subject
Language
eng
Summary
This article considers the interaction between the OECD base erosion and profit shifting (BEPS) initiative on tax arbitrage with hybrid instruments and domestic measures that either create the potential for mismatches or already address the issues that arise. The article examines the relevant philosophical and practical issues regarding this topic and suggests some potential solutions
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
Edge, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • tax avoidance
  • hybrid entity
  • tax arbitrage
Label
Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
Instantiates
Publication
Label
Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
Publication

Library Locations

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