The Resource Diverted profits tax : growing pains

Diverted profits tax : growing pains

Label
Diverted profits tax : growing pains
Title
Diverted profits tax : growing pains
Creator
Subject
Language
eng
Summary
Since its introduction in 2017, Diverted Profits Tax has caused apprehension and confusion. The rush to step ahead of the OECD's BEPS initiatives and impose this tax will continue to stir debate for some time to come
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 6 ; p. 459-463
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • diverted profits tax
  • anti-avoidance
  • GAAR
  • economic substance
  • principal purpose test
Label
Diverted profits tax : growing pains
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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