The Resource Base erosion and profit shifting : a way forward
Base erosion and profit shifting : a way forward
Resource Information
The item Base erosion and profit shifting : a way forward 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 way forward 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
- 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
- Language
- eng
- Label
- Base erosion and profit shifting : a way forward
- Title
- Base erosion and profit shifting : a way forward
- 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
- Label
- Base erosion and profit shifting : a way forward
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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-way/YmoPYZiDVPw/" 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-way/YmoPYZiDVPw/">Base erosion and profit shifting : a way forward</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-way/YmoPYZiDVPw/" 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-way/YmoPYZiDVPw/">Base erosion and profit shifting : a way forward</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>
