The Resource De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht

De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht

Label
De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
Title
De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
Creator
Subject
Language
eng
Summary
The author argues that the objective of the base erosion and profit shifting (BEPS) Action Plan is to protect the national tax base, which is different objective than allowing taxpayers to operate freely within the borders of the law. Therefore the traditional concept of tax avoidance is inadequate as an instrument under BEPS. Combating tax avoidance provides a degree of protection of the national tax base, but to be effective, the BEPS measures must go beyond merely combating tax avoidance. The author first analyses the essence of the classical notion of tax avoidance. Then he focuses on the concept of avoidance in EU law and in particular proposals in the OECD's BEPS Action Plan
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 67 (2016), no. 10 ; p. 4-15
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • tax avoidance
  • case law
  • GAAR
  • hybrid mismatch
Label
De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
Instantiates
Publication
Label
De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
Publication

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