The Resource "Tax arbitrage" with hybrid entities : challenges and responses
"Tax arbitrage" with hybrid entities : challenges and responses
Resource Information
The item "Tax arbitrage" with hybrid entities : challenges and responses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item "Tax arbitrage" with hybrid entities : challenges and responses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author examines some technical issues that would result from the introduction of domestic rules against arrangements involving hybrid entities as called for by the OECD base erosion and profit shifting (BEPS) Action Plan. Such rules would need to comprehensively reflect potential fact patterns in order to avoid over-taxation
- Language
- eng
- Label
- "Tax arbitrage" with hybrid entities : challenges and responses
- Title
- "Tax arbitrage" with hybrid entities : challenges and responses
- Language
- eng
- Summary
- In this article, the author examines some technical issues that would result from the introduction of domestic rules against arrangements involving hybrid entities as called for by the OECD base erosion and profit shifting (BEPS) Action Plan. Such rules would need to comprehensively reflect potential fact patterns in order to avoid over-taxation
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
- http://library.link/vocab/creatorName
- Lüdicke, J. (Jürgen)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- BEPS Project (OECD)
- tax avoidance
- hybrid entity
- tax arbitrage
- Label
- "Tax arbitrage" with hybrid entities : challenges and responses
- Label
- "Tax arbitrage" with hybrid entities : challenges and responses
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-arbitrage-with-hybrid-entities--challenges/hJDw9vKHplE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-arbitrage-with-hybrid-entities--challenges/hJDw9vKHplE/">"Tax arbitrage" with hybrid entities : challenges and responses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-arbitrage-with-hybrid-entities--challenges/hJDw9vKHplE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-arbitrage-with-hybrid-entities--challenges/hJDw9vKHplE/">"Tax arbitrage" with hybrid entities : challenges and responses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
