The Resource Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?

Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?

Label
Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?
Title
Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?
Creator
Subject
Language
eng
Summary
In this article, the author examines the question of whether tax avoidance as considered by the OECD in its Base Erosion and Profit Shifting (BEPS) Action Plan equates to tax avoidance as defined under national and/or EU law
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • EU law
  • domestic tax law
  • tax avoidance
  • case law
  • GAAR
  • fundamental freedoms
Label
Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?
Instantiates
Publication
Label
Is tax avoidance the same thing under the OECD base erosion and profit shifting action plan, national tax law and EU law?
Publication

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