The Resource OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment

OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment

Label
OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
Title
OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
Creator
Subject
Language
eng
Summary
The author, in Part 2 of this article, continues her examination of the implications of the OECD's Action Plan on Base Erosion and Profit Shifting (BEPS) from an African perspective, with particular emphasis on excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Oguttu, A.W
Geographic coverage
  • Africa
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • interest deduction
  • PE
  • treaty abuse
Label
OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
Instantiates
Publication
Label
OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
Publication

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