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
Resource Information
The item Base erosion and profit shifting (BEPS): impact for European and international tax policy 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 (BEPS): impact for European and international tax policy 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
- 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
- Language
- eng
- Extent
- X, 553 p.
- 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
- Isbn
- 9783725586059
- 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
- Subject
-
- ATAD
- BEPS Project (OECD)
- CFC
- EU law
- GAAR
- LoB
- PE
- State aid
- advance tax ruling
- anti-avoidance
- capital export neutrality
- documentation requirements
- exchange of information
- free trade agreement
- hybrid entity
- hybrid financial instrument
- intangibles
- intellectual property
- interest deduction
- nexus approach
- patent box
- principal purpose test
- tax policy
- tax treaty
- transfer pricing
- treaty abuse
- 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
- Geographic coverage
-
- European Union
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Danon, R.J
- Series statement
- Tax Policy Series
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- tax policy
- EU law
- nexus approach
- anti-avoidance
- intellectual property
- patent box
- hybrid entity
- hybrid financial instrument
- CFC
- interest deduction
- tax treaty
- LoB
- principal purpose test
- treaty abuse
- GAAR
- capital export neutrality
- State aid
- advance tax ruling
- transfer pricing
- intangibles
- PE
- documentation requirements
- exchange of information
- free trade agreement
- ATAD
- Label
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- 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
- 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
Subject
- ATAD
- BEPS Project (OECD)
- CFC
- EU law
- GAAR
- LoB
- PE
- State aid
- advance tax ruling
- anti-avoidance
- capital export neutrality
- documentation requirements
- exchange of information
- free trade agreement
- hybrid entity
- hybrid financial instrument
- intangibles
- intellectual property
- interest deduction
- nexus approach
- patent box
- principal purpose test
- tax policy
- tax treaty
- transfer pricing
- treaty abuse
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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-BEPS-impact/_eEmOlXL5pQ/" 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-BEPS-impact/_eEmOlXL5pQ/">Base erosion and profit shifting (BEPS): impact for European and international tax policy</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>
