The Resource Global developments and trends in international anti-avoidance

Global developments and trends in international anti-avoidance

Label
Global developments and trends in international anti-avoidance
Title
Global developments and trends in international anti-avoidance
Creator
Subject
Language
eng
Summary
This article considers tax evasion, pressure on states with bank secrecy, OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD Forum on Tax Administration and Joint International tax Shelter Information Centre, tax evasion versus tax avoidance, Subpart F, domestic anti-avoidance trends, treaty anti-avoidance trends, the OECD and base erosion and profit shifting (BEPS), the work of the European Commission, and public outrage. In concludes with some predictions for the future
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 8 ; p. 428-435
http://library.link/vocab/creatorName
  • Weeghel, S. van
  • Emmerink, F
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • anti-avoidance
  • tax evasion
  • tax avoidance
  • bank secrecy
  • BEPS Project (OECD)
  • Subpart F income
  • tax treaty
Label
Global developments and trends in international anti-avoidance
Instantiates
Publication
Label
Global developments and trends in international anti-avoidance
Publication

Library Locations

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      52.3736660 4.9336932
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