The Resource OECD tackles the "international coherence" standard

OECD tackles the "international coherence" standard

Label
OECD tackles the "international coherence" standard
Title
OECD tackles the "international coherence" standard
Creator
Subject
Language
eng
Summary
This article describes aggressive tax planning techniques and remedies to combat them and how to achieve international coherence. Countries must neutralize the effects of hybrid mismatch arrangements; strengthen CFC rules; limit base erosion via interest deductions and other financial payments and counter harmful tax practices more effectively
Citation source
In: Journal of international taxation. - New York. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • corporate income tax
  • hybrid transaction
  • MNE
  • CFC
  • interest deduction
  • substance over form
  • transparency
Label
OECD tackles the "international coherence" standard
Instantiates
Publication
Label
OECD tackles the "international coherence" standard
Publication

Library Locations

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