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The Resource International tax structures in the BEPS era : an analysis of anti-abuse measures

International tax structures in the BEPS era : an analysis of anti-abuse measures

Label
International tax structures in the BEPS era : an analysis of anti-abuse measures
Title
International tax structures in the BEPS era : an analysis of anti-abuse measures
Contributor
Subject
Language
  • eng
  • eng
Summary
Tax planning structures used by some multinational enterprises (MNEs) have become the bane of policymakers nowadays, at the OECD as well as the EU level, since recent statistics revealed public budgets were deprived of billions of euros. Within the context of recent developments in the tax arena, this book examines the anti-abuse measures that already exist in various countries and scrutinizes the effectiveness of these measures in countering aggressive tax structures. This work can be considered complementary to the reports issued or to be issued by the OECD, and to the recent activity at the EU level, as it provides an in-depth analysis of what is already happening in practice in various countries when they encounter abusive tax structures. It also highlights the challenges implicit in the recommended measures in the draft reports issued by the OECD up until 1 May 2015, with some exceptions. The book provides the reader with an analysis of the most common strategies against tax avoidance; the key concepts in international tax structuring, such as the use of permanent establishments and the exploitation of transfer pricing rules; and the intricacies of anti-abuse measures that counter tax structuring schemes used for financing activities and for selected business models, specifically related to supply chain management, intellectual property migration and exploitation, the digital economy and holding companies
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Cotrut, M
Series statement
IBFD Tax Research Series
Series volume
volume 2
http://library.link/vocab/subjectName
  • tax structure
  • BEPS
  • BEPS Project (OECD)
  • anti-avoidance
  • PE
  • transfer pricing
  • intra-group financing
  • hybrid financial instrument
  • hybrid entity
  • reorganization
  • intellectual property
  • digital economy
  • holding company
Label
International tax structures in the BEPS era : an analysis of anti-abuse measures
Instantiates
Publication
Contents
  • Chapter 1: Common strategies against tax avoidance : a global overview
  • Ogazón Juárez, L.G.
  • Hamzaoui, R.
  • ; p. 3-40
  • Chapter 2: Permanent establishments in international tax structuring
  • Betten, R.
  • Naoum, M.
  • ; p. 43-67
  • Chapter 3: Transfer pricing from the perspective of substance and transparency : is the OECD on the right track?
  • Bakker, A.J.
  • ; p. 69-100
  • Chapter 4: Anti-base-erosion measures for intra-group debt financing
  • Offermanns, R.H.M.J.
  • Baldewsing, B.
  • ; p. 103-126
  • Chapter 5: Hybrid instruments in the post-BEPS era
  • Law, S.B.
  • Kinds, M.
  • ; p. 127-151
  • Chapter 6: Past, present and future of tax structuring using hybrid entity mismatches
  • Popa, O.
  • ; p. 153-184
  • Chapter 7: Business restructurings : the toolkit for tackling abusive international tax structures
  • Cotrut, M.
  • Ambagtsheer-Pakarinen, L.
  • ; p. 187-217
  • Chapter 8: Intellectual property structuring in the context of the OECD BEPS Action plan
  • Vlasceanu, R.
  • ; p. 219-248
  • Chapter 9: Taxation of the digital economy
  • Bal, A.
  • Gutiérrez, C.
  • ; p. 249-280
  • Chapter 10: International tax structuring for holding activities
  • Perdelwitz, A.
  • ; p. 281-322
Extent
xx, various paginations
Isbn
9789087223335
Label
International tax structures in the BEPS era : an analysis of anti-abuse measures
Publication
Contents
  • Chapter 1: Common strategies against tax avoidance : a global overview
  • Ogazón Juárez, L.G.
  • Hamzaoui, R.
  • ; p. 3-40
  • Chapter 2: Permanent establishments in international tax structuring
  • Betten, R.
  • Naoum, M.
  • ; p. 43-67
  • Chapter 3: Transfer pricing from the perspective of substance and transparency : is the OECD on the right track?
  • Bakker, A.J.
  • ; p. 69-100
  • Chapter 4: Anti-base-erosion measures for intra-group debt financing
  • Offermanns, R.H.M.J.
  • Baldewsing, B.
  • ; p. 103-126
  • Chapter 5: Hybrid instruments in the post-BEPS era
  • Law, S.B.
  • Kinds, M.
  • ; p. 127-151
  • Chapter 6: Past, present and future of tax structuring using hybrid entity mismatches
  • Popa, O.
  • ; p. 153-184
  • Chapter 7: Business restructurings : the toolkit for tackling abusive international tax structures
  • Cotrut, M.
  • Ambagtsheer-Pakarinen, L.
  • ; p. 187-217
  • Chapter 8: Intellectual property structuring in the context of the OECD BEPS Action plan
  • Vlasceanu, R.
  • ; p. 219-248
  • Chapter 9: Taxation of the digital economy
  • Bal, A.
  • Gutiérrez, C.
  • ; p. 249-280
  • Chapter 10: International tax structuring for holding activities
  • Perdelwitz, A.
  • ; p. 281-322
Extent
xx, various paginations
Isbn
9789087223335

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