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
Resource Information
The item Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Base-erosion-and-profit-shifting--a-roadmap-for/qjeRATo-yyQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Base-erosion-and-profit-shifting--a-roadmap-for/qjeRATo-yyQ/">Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Base-erosion-and-profit-shifting--a-roadmap-for/qjeRATo-yyQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Base-erosion-and-profit-shifting--a-roadmap-for/qjeRATo-yyQ/">Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
