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The Resource Base erosion and profit shifting (BEPS): impact for European and international tax policy

Base erosion and profit shifting (BEPS): impact for European and international tax policy

Label
Base erosion and profit shifting (BEPS): impact for European and international tax policy
Title
Base erosion and profit shifting (BEPS): impact for European and international tax policy
Contributor
Subject
Language
eng
Summary
In 2015, the G20/OECD delivered its long awaited final reports to the Base Erosion and Profit Shifting (BEPS) Project. The BEPS initiative aims at putting in place a "level playing field" founded on coherence, substance and transparency. At the level of the EU, the BEPS action plan is also being mirrored by comparable initiatives designed to achieve "fairer, simpler and more effective corporate taxation" whitin the internal market. This book, including contributions of experts, aims at fuelling the ongoing debate and at offering a global perspective to policy makers. Key actions of the BEPS agenda are reviewed and it paid attention to the foregoing developments taking place within the European Union. Accordingly, the relation between the BEPS action items and the fundamental freedoms, the Anti-Tax Avoidance Package and the evolution of State aid rules are discussed
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Tax Policy Series
Label
Base erosion and profit shifting (BEPS): impact for European and international tax policy
Instantiates
Publication
Contents
  • Overview of the Base Erosion and Profit Shifting Project
  • Schelling, C.
  • Salom, J.
  • Burkhalter, N.
  • ; p. 1-21
  • Implementation of the modified nexus approach under the Spanish patent box regime
  • Gil Garcia, E.
  • ; p. 23-47
  • The BEPS work on hybrid mismatches - selected issues
  • Lüdicke, J.
  • ; p. 49-62
  • BEPS Action 2 : treaty provisions on hybrid entities
  • Salomé, H.
  • ; p. 65-99
  • The bad, the worse and the ugly : BEPS Action items 2 and 3
  • Brauner, Y.
  • ; p. 101-123
  • Strengthening CFC rules in a compatible way with EU law under BEPS Action 3 in light of the European Commission's proposal - a critical evaluation
  • Kuzniacki, B.
  • ; p. 125-171
  • EU and OECD convergence on international tax standards - focus on aggressive tax planning and its foreseeable future development
  • Maisto, G.
  • ; p. 173-194
  • Tax treaty and the EU law aspect of the LOB and PPT provision proposed by BEPS Action 6
  • De Broe, L.
  • ; p. 197-252
  • Interaction of domestic general anti-abuse measures with tax treaties
  • Chand, V.
  • ; p. 255-285
  • General assessment of BEPS and EU law : hybrid mismatches, interest deductions, abuse of tax treaties and CFC rules
  • Traversa, E.
  • Herbain, C.
  • ; p. 287-316
  • BEPS, capital export neutrality and the risk of hidden tax protectionism. Selected remarks from an EU perspective
  • Pistone, P.
  • ; p. 319-363
  • Preventing the artificial avoidance of PE status
  • Blessing, P.H.
  • ; p. 365-397
  • Transfer pricing (intangibles and documentation)
  • De Baets, S.
  • ; p. 399-454
  • Differential tax treatment, tax rulings and EU state aid law
  • Quigley, C.
  • ; p. 457-473
  • Fiscal state aids and BEPS : navigating troubled waters
  • Rossi-Maccanico, P.
  • ; p. 475-507
  • International exchange of information on rulings
  • Oberson, X.
  • ; p. 509-534
  • The tax controversy between Switzerland and the European Union relating to the 1972 Free Trade Agreement
  • Ziegler, A.R.
  • Baumgartner, J.K.
  • ; p. 537-553
Extent
X, 553 p.
Isbn
9783725586059
Label
Base erosion and profit shifting (BEPS): impact for European and international tax policy
Publication
Contents
  • Overview of the Base Erosion and Profit Shifting Project
  • Schelling, C.
  • Salom, J.
  • Burkhalter, N.
  • ; p. 1-21
  • Implementation of the modified nexus approach under the Spanish patent box regime
  • Gil Garcia, E.
  • ; p. 23-47
  • The BEPS work on hybrid mismatches - selected issues
  • Lüdicke, J.
  • ; p. 49-62
  • BEPS Action 2 : treaty provisions on hybrid entities
  • Salomé, H.
  • ; p. 65-99
  • The bad, the worse and the ugly : BEPS Action items 2 and 3
  • Brauner, Y.
  • ; p. 101-123
  • Strengthening CFC rules in a compatible way with EU law under BEPS Action 3 in light of the European Commission's proposal - a critical evaluation
  • Kuzniacki, B.
  • ; p. 125-171
  • EU and OECD convergence on international tax standards - focus on aggressive tax planning and its foreseeable future development
  • Maisto, G.
  • ; p. 173-194
  • Tax treaty and the EU law aspect of the LOB and PPT provision proposed by BEPS Action 6
  • De Broe, L.
  • ; p. 197-252
  • Interaction of domestic general anti-abuse measures with tax treaties
  • Chand, V.
  • ; p. 255-285
  • General assessment of BEPS and EU law : hybrid mismatches, interest deductions, abuse of tax treaties and CFC rules
  • Traversa, E.
  • Herbain, C.
  • ; p. 287-316
  • BEPS, capital export neutrality and the risk of hidden tax protectionism. Selected remarks from an EU perspective
  • Pistone, P.
  • ; p. 319-363
  • Preventing the artificial avoidance of PE status
  • Blessing, P.H.
  • ; p. 365-397
  • Transfer pricing (intangibles and documentation)
  • De Baets, S.
  • ; p. 399-454
  • Differential tax treatment, tax rulings and EU state aid law
  • Quigley, C.
  • ; p. 457-473
  • Fiscal state aids and BEPS : navigating troubled waters
  • Rossi-Maccanico, P.
  • ; p. 475-507
  • International exchange of information on rulings
  • Oberson, X.
  • ; p. 509-534
  • The tax controversy between Switzerland and the European Union relating to the 1972 Free Trade Agreement
  • Ziegler, A.R.
  • Baumgartner, J.K.
  • ; p. 537-553
Extent
X, 553 p.
Isbn
9783725586059

Library Locations

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