The Resource De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"

De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"

Label
De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
Title
De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
Creator
Subject
Language
eng
Summary
The article discusses the response of the Dutch government to the recommendations in the final reports on OECD base erosion and profit shifting (BEPS) actions plans. The author considers the proposals made in the framework of the BEPS project as a step in the right direction, although according to him, the project solves only a part of the base erosion problem. The author therefore regards the project as a prelude to BEPS 2.0. In the second part the author criticizes the Dutch ruling policy
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
http://library.link/vocab/creatorName
Vleggeert, J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • advance tax ruling
  • aggressive tax planning
Label
De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
Instantiates
Publication
Label
De implementatie van de BEPS-acties door Nederland : kroonjuwelen versus "aggressive tax planning indicators"
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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