The Resource OECD base erosion and profit shifting action 6 : the general anti-abuse rule

OECD base erosion and profit shifting action 6 : the general anti-abuse rule

Label
OECD base erosion and profit shifting action 6 : the general anti-abuse rule
Title
OECD base erosion and profit shifting action 6 : the general anti-abuse rule
Creator
Subject
Language
eng
Summary
In this article, the author examines Action 6 of the OECD Base Erosion and Profit Shifting (BEPS) initiative, with special regard for the proposed general anti-abuse rule (GAAR). In the author's opinion, although some of the criticism raised against it is justified, the proposed rule is in line with similar rules in comparative law
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Palao Taboada, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • GAAR
  • treaty abuse
  • principal purpose test
Label
OECD base erosion and profit shifting action 6 : the general anti-abuse rule
Instantiates
Publication
Label
OECD base erosion and profit shifting action 6 : the general anti-abuse rule
Publication

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      52.3736660 4.9336932
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