The Resource Group structuring and profit repatriation

Group structuring and profit repatriation

Label
Group structuring and profit repatriation
Title
Group structuring and profit repatriation
Creator
Subject
Language
  • eng
  • eng
Summary
The article discusses the impact of base erosion and profit shifting (BEPS) on business models from the various BEPS Actions. The author focuses on the principle purpose test and its potential application on holding companies. He argues that avoiding the multiple or recurrent taxation of profits in the corporate section may conform to the object and purpose of a tax treaty, and that this issue should be further developed in the continued work on BEPS
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 10 ; p. 765-768
http://library.link/vocab/creatorName
Wiman, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • group of companies
  • BEPS
  • repatriation
  • principal purpose test
  • holding company
Label
Group structuring and profit repatriation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/G-I/INTERTAX/10_765-768.pdf
Publication
Note
20161123

Library Locations

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