The Resource The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
Resource Information
The item The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013 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 The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013 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
- The papers discuss whether and how EU and OECD policy initiatives may be successful in countering international (double) non-taxation
- Language
- eng
- Extent
- xii, 272 p.
- Contents
-
- International and supranational action against aggressive tax planning and harmful tax competition is gaining momentum fast : the state of play of recent work of the OECD and the EU
- Nouwen, M.F.
- ; p. 13-46
- Preliminary observations on the European Commission's strategy for tackling hybrid mismatch arrangements
- Boer, R.A. de
- ; p. 47-71
- Setting the stage (part I) : the current debate on tax avoidance
- Nouwen, M.F.
- ; p. 73-78
- Setting the stage (part II) : double non-taxation : a description of main issues (hybrid financing instruments and hybrid entities) and policy responses
- Boer, R.A. de
- ; p. 79-83
- EU Action Plan against fraud and tax evasion : initiatives against aggressive tax planning and tax evasion
- Kischel, D.
- ; p. 85-92
- The OECD on hybrid mismatches and aggressive tax planning
- Russo, R. (Raffaele)
- ; p. 95-100
- Scope of current work of the EU Code of Conduct Group to counter use of hybrid entities and hybrid permanent establishments
- O'Dea, E.
- ; p. 105-118
- Isbn
- 9789462361010
- Label
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- Title
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- Language
- eng
- Summary
- The papers discuss whether and how EU and OECD policy initiatives may be successful in countering international (double) non-taxation
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Boer, R.A. de
- Nouwen, M.F
- http://library.link/vocab/subjectName
-
- aggressive tax planning
- hybrid mismatch
- hybrid financial instrument
- hybrid entity
- tax evasion
- double non-taxation
- Code of Conduct
- PE
- Label
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- Contents
-
- International and supranational action against aggressive tax planning and harmful tax competition is gaining momentum fast : the state of play of recent work of the OECD and the EU
- Nouwen, M.F.
- ; p. 13-46
- Preliminary observations on the European Commission's strategy for tackling hybrid mismatch arrangements
- Boer, R.A. de
- ; p. 47-71
- Setting the stage (part I) : the current debate on tax avoidance
- Nouwen, M.F.
- ; p. 73-78
- Setting the stage (part II) : double non-taxation : a description of main issues (hybrid financing instruments and hybrid entities) and policy responses
- Boer, R.A. de
- ; p. 79-83
- EU Action Plan against fraud and tax evasion : initiatives against aggressive tax planning and tax evasion
- Kischel, D.
- ; p. 85-92
- The OECD on hybrid mismatches and aggressive tax planning
- Russo, R. (Raffaele)
- ; p. 95-100
- Scope of current work of the EU Code of Conduct Group to counter use of hybrid entities and hybrid permanent establishments
- O'Dea, E.
- ; p. 105-118
- Extent
- xii, 272 p.
- Isbn
- 9789462361010
- Label
- The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013
- Contents
-
- International and supranational action against aggressive tax planning and harmful tax competition is gaining momentum fast : the state of play of recent work of the OECD and the EU
- Nouwen, M.F.
- ; p. 13-46
- Preliminary observations on the European Commission's strategy for tackling hybrid mismatch arrangements
- Boer, R.A. de
- ; p. 47-71
- Setting the stage (part I) : the current debate on tax avoidance
- Nouwen, M.F.
- ; p. 73-78
- Setting the stage (part II) : double non-taxation : a description of main issues (hybrid financing instruments and hybrid entities) and policy responses
- Boer, R.A. de
- ; p. 79-83
- EU Action Plan against fraud and tax evasion : initiatives against aggressive tax planning and tax evasion
- Kischel, D.
- ; p. 85-92
- The OECD on hybrid mismatches and aggressive tax planning
- Russo, R. (Raffaele)
- ; p. 95-100
- Scope of current work of the EU Code of Conduct Group to counter use of hybrid entities and hybrid permanent establishments
- O'Dea, E.
- ; p. 105-118
- Extent
- xii, 272 p.
- Isbn
- 9789462361010
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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/The-European-Unions-struggle-with-mismatches-and/yVX2vfyOWfM/" 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/The-European-Unions-struggle-with-mismatches-and/yVX2vfyOWfM/">The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013</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>
