The Resource Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018

Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018

Label
Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
Title
Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
Creator
Subject
Language
eng
Summary
The general report of Subject 1 refers to general anti-avoidance statutory rules (GAARs) and judge-made doctrines without focusing on the OECD base erosion and profit shifting (BEPS) Plan, the changes in the OECD Models or the European Union Anti-Tax Avoidance Directive (ATAD) but referring to both with a focus on the actual effect these international trends have had on domestic law around the world. It analyses domestic GAARs or other anti-avoidance measures of general scope, the relevant case law on the operation of GAAR (including judge-made doctrines) and existing safeguards which taxpayers may use to protect themselves. The analyses and comparisons of the different domestic GAARs can be found in the branch reports. The general report of Subject 2 addresses the role of withholding tax both in the domestic and in the international tax context. The general report identifies and compares the frameworks for withholding taxes in various jurisdictions (38), taking into account both domestic and international settings
http://library.link/vocab/creatorName
  • Rosenblatt, P
  • Tron, M.E
  • García Prats, F.A.
  • Barret, E
  • Evers, M
  • Lee, C.H
  • Yoon, J-H
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 103 A/B
http://library.link/vocab/subjectName
  • anti-avoidance
  • GAAR
  • tax avoidance
  • withholding tax
  • BEPS
  • investment fund
  • digital economy
Label
Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
Instantiates
Publication
Contents
  • General report Subject 1: Anti-avoidance measures of general nature and scope - GAAR and other rules
  • Rosenblatt, P.
  • Tron, M.E.
  • ; p. 13-58
  • EU report Subject 1: Anti-avoidance measures of general nature and scope - GAAR and other rules
  • García Prats, F.A.
  • [et al.]
  • ; p. 59-93
  • OECD report Subject 1: General anti-avoidance rules : IFA report on the relevant treaty rules developed in the OECD context
  • Barret, E.
  • Evers, M.
  • ; p. 95-113
  • General report Subject 2: Withholding tax in the era of BEPS, CIVs and digital economy
  • Lee, C.H.
  • Yoon, J-H
  • ; p. 217-260
Extent
357 p.
Label
Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
Publication
Contents
  • General report Subject 1: Anti-avoidance measures of general nature and scope - GAAR and other rules
  • Rosenblatt, P.
  • Tron, M.E.
  • ; p. 13-58
  • EU report Subject 1: Anti-avoidance measures of general nature and scope - GAAR and other rules
  • García Prats, F.A.
  • [et al.]
  • ; p. 59-93
  • OECD report Subject 1: General anti-avoidance rules : IFA report on the relevant treaty rules developed in the OECD context
  • Barret, E.
  • Evers, M.
  • ; p. 95-113
  • General report Subject 2: Withholding tax in the era of BEPS, CIVs and digital economy
  • Lee, C.H.
  • Yoon, J-H
  • ; p. 217-260
Extent
357 p.

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