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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

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
Contributor
Subject
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
Instantiates
Publication
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
Publication
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

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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