The Resource Base erosion and profit shifting : a way forward

Base erosion and profit shifting : a way forward

Label
Base erosion and profit shifting : a way forward
Title
Base erosion and profit shifting : a way forward
Creator
Subject
Language
eng
Summary
The tax planning strategies of large multinational enterprises have attracted increasing press and public attention around the world in recent years, creating pressure on governments to curtail practices seen as abusive. The author discusses the appropriate balance between residence-based solutions ( e.g., tightening CFC regimes) and source-based solutions ( e.g., modifying permanent establishment rules) and how various countries can best balance their interests as both residence countries and source countries
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 92 (2014),
http://library.link/vocab/creatorName
Noren, D.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • CFC
  • PE
  • functional analysis
Label
Base erosion and profit shifting : a way forward
Instantiates
Publication
Label
Base erosion and profit shifting : a way forward
Publication

Library Locations

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