Coverart for item
The Resource Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016

Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016

Label
Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016
Title
Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016
Contributor
Subject
Language
eng
Summary
This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among BEPS inititatives. National reports examine the repsonse to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP congress, held in Munich
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Dourado, A.P
Series statement
EATLP international tax series
Series volume
vol. 15
http://library.link/vocab/subjectName
  • tax avoidance
  • aggressive tax planning
  • BEPS Project (OECD)
  • ATAD
  • transfer pricing
  • GAAR
  • LoB
  • CFC
  • interest deduction
  • PE
Label
Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016
Instantiates
Publication
Contents
  • Chapter 1: Tax avoidance rivisited in the EU BEPS context
  • Dourado, A.P.
  • ; p. 3-22
  • Chapter 2: Tax avoidance and aggressive tax planning as an international standard - BEPS and the "new" standards of (legal and illegal) tax avoidance
  • Martín Jiménez, A.J.
  • ; p. 25-61
  • Chapter 3: Transfer pricing and tax avoidance
  • Brauner, Y.
  • ; p. 63-71
  • Chapter 4: The meaning of tax avoidance and aggressive tax planning in European tax law : some thoughts in connection with the reaction to such practices by the European Union
  • Pistone, P.
  • ; p. 73-100
  • Chapter 5: Consistency and hierarchy among the BEPS Actions
  • Soler Roch, M.T.
  • ; p. 101-139
  • Chapter 6: Questionnaire for national reports /
  • ; p. 143-148
  • Chapter 7: Austria
  • Bergmann
  • ; p. 149-165
  • Chapter 8: Belgium
  • Peeters, B. (Bart)
  • ; p. 167-198
  • Chapter 9: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 199-231
  • Chapter 10: Croatia
  • Žunić-Kovačević, N.
  • ; p. 233-246
  • Chapter 11: Czech Republic
  • Nerudová, D.
  • Solilova, V.
  • ; p. 247-259
  • Chapter 12: Denmark
  • Bundgaard, J.
  • Koerver Schmidt, P.
  • ; p. 261-283
  • Chapter 13: Finland
  • Immonen, R.
  • Lindgren, J.
  • ; p. 285-307
  • Chapter 14: France
  • Raingeard de la Blétière, E.
  • ; p. 309-341
  • Chapter 15: Germany
  • Reimer, E.
  • ; p. 343-384
  • Chapter 16: Greece
  • Theocharopoulou, E.L.
  • ; p. 385-397
  • Chapter 17: Italy
  • Zizzo, G.
  • ; p. 399-434
  • Chapter 18: Luxembourg
  • Haslehner, W.C.
  • ; p. 435-454
  • Chapter 19: Netherlands
  • Wilde, M.F. de
  • Wisman, C.
  • ; p. 455-535
  • Chapter 20: Norway
  • Folkvord, B.
  • ; p. 537-548
  • Chapter 21: Poland
  • Olesińska, A.
  • Witkowska, J.
  • ; p. 549-582
  • Chapter 22: Portugal
  • Courinha, G. Lopes
  • ; p. 583-597
  • Chapter 23: Russia
  • Pustovalov, E.
  • Zakharov, E.
  • Savitsky, A.
  • ; p. 599-616
  • Chapter 24: South Africa
  • West, C.
  • Roeleveld, J.
  • ; p. 617-635
  • Chapter 25: Spain
  • Martín López, J.
  • Gil García, E.
  • ; p. 637-667
  • Chapter 26: Sweden
  • Hultqvist, A.
  • ; p. 669-693
  • Chapter 27: Turkey
  • Başaran Yavaşlar, F.
  • Sevgin, M.
  • Uyanik, N.K.
  • ; p. 695-736
  • Chapter 28: United Kingdom
  • Eden, S. (Sandra)
  • ; p. 737-777
  • Chapter 29: United States
  • Brauner, Y.
  • ; p. 779-801
Extent
xli, 808 p.
Isbn
9789087224226
Isbn Type
(print)
Label
Tax avoidance revisited in the EU BEPS context : EATLP Annual Congress Munich 2-4 June 2016
Publication
Contents
  • Chapter 1: Tax avoidance rivisited in the EU BEPS context
  • Dourado, A.P.
  • ; p. 3-22
  • Chapter 2: Tax avoidance and aggressive tax planning as an international standard - BEPS and the "new" standards of (legal and illegal) tax avoidance
  • Martín Jiménez, A.J.
  • ; p. 25-61
  • Chapter 3: Transfer pricing and tax avoidance
  • Brauner, Y.
  • ; p. 63-71
  • Chapter 4: The meaning of tax avoidance and aggressive tax planning in European tax law : some thoughts in connection with the reaction to such practices by the European Union
  • Pistone, P.
  • ; p. 73-100
  • Chapter 5: Consistency and hierarchy among the BEPS Actions
  • Soler Roch, M.T.
  • ; p. 101-139
  • Chapter 6: Questionnaire for national reports /
  • ; p. 143-148
  • Chapter 7: Austria
  • Bergmann
  • ; p. 149-165
  • Chapter 8: Belgium
  • Peeters, B. (Bart)
  • ; p. 167-198
  • Chapter 9: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 199-231
  • Chapter 10: Croatia
  • Žunić-Kovačević, N.
  • ; p. 233-246
  • Chapter 11: Czech Republic
  • Nerudová, D.
  • Solilova, V.
  • ; p. 247-259
  • Chapter 12: Denmark
  • Bundgaard, J.
  • Koerver Schmidt, P.
  • ; p. 261-283
  • Chapter 13: Finland
  • Immonen, R.
  • Lindgren, J.
  • ; p. 285-307
  • Chapter 14: France
  • Raingeard de la Blétière, E.
  • ; p. 309-341
  • Chapter 15: Germany
  • Reimer, E.
  • ; p. 343-384
  • Chapter 16: Greece
  • Theocharopoulou, E.L.
  • ; p. 385-397
  • Chapter 17: Italy
  • Zizzo, G.
  • ; p. 399-434
  • Chapter 18: Luxembourg
  • Haslehner, W.C.
  • ; p. 435-454
  • Chapter 19: Netherlands
  • Wilde, M.F. de
  • Wisman, C.
  • ; p. 455-535
  • Chapter 20: Norway
  • Folkvord, B.
  • ; p. 537-548
  • Chapter 21: Poland
  • Olesińska, A.
  • Witkowska, J.
  • ; p. 549-582
  • Chapter 22: Portugal
  • Courinha, G. Lopes
  • ; p. 583-597
  • Chapter 23: Russia
  • Pustovalov, E.
  • Zakharov, E.
  • Savitsky, A.
  • ; p. 599-616
  • Chapter 24: South Africa
  • West, C.
  • Roeleveld, J.
  • ; p. 617-635
  • Chapter 25: Spain
  • Martín López, J.
  • Gil García, E.
  • ; p. 637-667
  • Chapter 26: Sweden
  • Hultqvist, A.
  • ; p. 669-693
  • Chapter 27: Turkey
  • Başaran Yavaşlar, F.
  • Sevgin, M.
  • Uyanik, N.K.
  • ; p. 695-736
  • Chapter 28: United Kingdom
  • Eden, S. (Sandra)
  • ; p. 737-777
  • Chapter 29: United States
  • Brauner, Y.
  • ; p. 779-801
Extent
xli, 808 p.
Isbn
9789087224226
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...