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The Resource Tax incentives in the BEPS era

Tax incentives in the BEPS era

Label
Tax incentives in the BEPS era
Title
Tax incentives in the BEPS era
Contributor
Subject
Language
eng
Summary
Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities. This book analyses selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation. It seeks to answer the following essential questions, from both a practical and an academic perspective: Will tax incentives be the 21st century tool for tax planning structures? Will states need to introduce more tax incentives in the future in order to be more competitive? What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives? What are the challenges of securing the use of tax incentives? What new tax policy challenges will tax incentives bring about? This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation. This analysis is performed with the objective of presenting the expected new role of tax incentives in the changing international tax arena, assessing whether - and, if so, which - tax incentives can be used or will be prone to abuse for tax planning purposes and examining the impact of the measures developed and/or adopted by the OECD and the European Union on tax incentives
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Cotrut, M
  • Munyandi, K
  • Choi, W
  • Ferreira, V. Arruda
  • Rienstra, J.G
Series statement
IBFD Tax Research Series
Series volume
vol. 3
http://library.link/vocab/subjectName
  • tax incentive
  • corporate income tax
  • BEPS
  • tax holiday
  • investment incentive
  • anti-avoidance
  • enterprise zone
  • tax treaty
  • State aid
  • ruling
  • tax competition
Label
Tax incentives in the BEPS era
Instantiates
Publication
Contents
  • Chapter 1: Introduction to tax incentives in the BEPS era
  • Ogazón Juárez, L.G.
  • Calderón Manrique, D.
  • ; p. 3-25
  • Chapter 2: Tax holidays
  • Muyaa, E.
  • ; p. 29-65
  • Chapter 3: Tax incentives for capital investment : an analysis of investment incentives commonly used for tax planning purposes and their interaction with the OECD BEPS project and other anti-avoidance measures
  • Baggerman, K.
  • Offermanns, R.H.M.J.
  • ; p. 67-124
  • Chapter 4: Reduced tax rates at a crossroads : before and after the OECD BEPS project
  • Gerzova, L.
  • Olejnicka, M.
  • ; p. 125-146
  • Chapter 5: Special economic zones : the acceptance of tax incentives in the BEPS world
  • Laukkanen, A.
  • ; p. 147-169
  • Chapter 6: Tax incentives and tax treaties
  • Ferreira, V. Arruda
  • Perdelwitz, A.
  • ; p. 173-205
  • Chapter 7: Challenges of unlawful and incompatible State aid investigations in the tax incentives realm
  • Cotrut, M.
  • ; p. 207-230
  • Chapter 8: Tax rulings : uncertain certainty
  • Bal, A.M.
  • ; p. 231-258
  • Chapter 9: The effectiveness of tax incentives
  • Kommer, V. van
  • ; p. 261-282
  • Chapter 10: Tax competition : and the winner is...
  • Saw, R.
  • ; p. 283-305
Extent
xxii, 308 p.
Isbn
9789087224448
Isbn Type
(print)
Issn
2452-2104
Label
Tax incentives in the BEPS era
Publication
Contents
  • Chapter 1: Introduction to tax incentives in the BEPS era
  • Ogazón Juárez, L.G.
  • Calderón Manrique, D.
  • ; p. 3-25
  • Chapter 2: Tax holidays
  • Muyaa, E.
  • ; p. 29-65
  • Chapter 3: Tax incentives for capital investment : an analysis of investment incentives commonly used for tax planning purposes and their interaction with the OECD BEPS project and other anti-avoidance measures
  • Baggerman, K.
  • Offermanns, R.H.M.J.
  • ; p. 67-124
  • Chapter 4: Reduced tax rates at a crossroads : before and after the OECD BEPS project
  • Gerzova, L.
  • Olejnicka, M.
  • ; p. 125-146
  • Chapter 5: Special economic zones : the acceptance of tax incentives in the BEPS world
  • Laukkanen, A.
  • ; p. 147-169
  • Chapter 6: Tax incentives and tax treaties
  • Ferreira, V. Arruda
  • Perdelwitz, A.
  • ; p. 173-205
  • Chapter 7: Challenges of unlawful and incompatible State aid investigations in the tax incentives realm
  • Cotrut, M.
  • ; p. 207-230
  • Chapter 8: Tax rulings : uncertain certainty
  • Bal, A.M.
  • ; p. 231-258
  • Chapter 9: The effectiveness of tax incentives
  • Kommer, V. van
  • ; p. 261-282
  • Chapter 10: Tax competition : and the winner is...
  • Saw, R.
  • ; p. 283-305
Extent
xxii, 308 p.
Isbn
9789087224448
Isbn Type
(print)
Issn
2452-2104

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