The Resource Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance

Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance

Label
Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
Title
Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
Creator
Subject
Language
eng
Summary
Both Republican and Democratic proposals on international corporate taxation show the fingerprint of the OECDs recent work on base erosion and the digital economy - and reflect how worldwide discussions on tax evasion have begun to influence the political process. While neither proposal is seen as likely to become law in the near term, they have areas of overlap and shared goals that some observers see as an opportunity for compromise in the future. This article considers new Subpart F categories, combating hybrids, and a 'managed and controlled' test
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
http://library.link/vocab/creatorName
Parker, A.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • anti-avoidance
  • Subpart F income
  • central management and control
Label
Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
Instantiates
Publication
Label
Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
Publication

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      52.37366609999999 4.9336932
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