The Resource Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong

Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong

Label
Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong
Title
Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong
Creator
Subject
Language
eng
Summary
This article considers the potential impact on Hong Kong of the final report on Action 6 of the OECD base erosion and profit shifting (BEPS) project, which addresses tax treaty abuse. Some of the provisions require more clarification, as without this guidance, Hong Kong's position as a prominent international center may be diminished
Citation source
In: Tax planning international review. - London. - Vol. 43 (2016),
http://library.link/vocab/creatorName
  • Yip, P
  • Chan, F
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • treaty abuse
  • tax treaty
  • LoB
  • principal purpose test
Label
Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong
Instantiates
Publication
Label
Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong
Publication

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