The Resource Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]

Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]

Label
Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
Title
Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
Creator
Subject
Language
eng
Summary
Michael C. Durst is the author of the forthcoming book "Taxing Multinational Business in Lower-Income Countries : a Problem of Economics, Politics and Ethical Norms", which Tax Notes International serializes in six installments. The book explores a topic that has been highly controversial in recent years: the use by multinational companies of "base erosion and profit-shifting" tax planning structures to reduce their tax liabilities in countries where they conduct business, including the world's lower-income developing countries. In this installment, which is Chapter 4, the author explores the OECD's BEPS initiative as it relates to lower-income countries
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 11 ; p. 1157-1178
http://library.link/vocab/creatorName
Durst, M.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • business
  • corporate income tax
  • developing countries
  • BEPS
  • tax planning
  • transfer pricing
  • documentation requirements
  • TNMM
  • CFC
  • ATAD
  • GILTI
  • interest deduction
  • tax treaty
  • PE
  • treaty shopping
  • withholding tax
  • diverted profits tax
Label
Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
Instantiates
Publication
Label
Taxing multinational business in lower-income countries : the OECD's BEPS project and lower-income countries [part 4]
Publication

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