The Resource Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects

Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects

Label
Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
Title
Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
Creator
Subject
Language
eng
Summary
The authors of this note discuss the interplay between the OECD's base erosion and profit shifting (BEPS) Action 5, which addresses the detection and coordinated countering of harmful tax practices through a renewed focus on both transparency and substance requirements, and work being undertaken at the EU level to build on the results of the BEPS project
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
  • Liebman, H.M
  • Heyvaert, W.E.C
  • Oyen, V
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • harmful tax competition
  • BEPS Project (OECD)
  • transparency
  • substance requirements
Label
Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
Instantiates
Publication
Label
Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
Publication

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