The Resource Global developments and trends in international anti-avoidance
Global developments and trends in international anti-avoidance
Resource Information
The item Global developments and trends in international anti-avoidance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Global developments and trends in international anti-avoidance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Global developments and trends in international anti-avoidance
- Title
- Global developments and trends in international anti-avoidance
- 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
- Label
- Global developments and trends in international anti-avoidance
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Global-developments-and-trends-in-international/KEfk_hzRFhg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Global-developments-and-trends-in-international/KEfk_hzRFhg/">Global developments and trends in international anti-avoidance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Global-developments-and-trends-in-international/KEfk_hzRFhg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Global-developments-and-trends-in-international/KEfk_hzRFhg/">Global developments and trends in international anti-avoidance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>