The Resource The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective

The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective

Label
The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
Title
The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
Creator
Subject
Language
eng
Summary
This article explores the options used to counter tax avoidance and aggressive tax planning, emphasizing the effect on fiscal measures designed to encourage innovation. Specifically, the author considers the different measures that are intended to ensure a fair balance between the protection of tax bases and the promotion of innovation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016), no. 10 ; p. 583-594
http://library.link/vocab/creatorName
Gil García, E
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax planning
  • tax avoidance
  • GAAR
  • research and development
  • Code of Conduct
  • nexus
  • CFC
  • patent box
  • CCCTB
Label
The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
Instantiates
Publication
Label
The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
Publication

Library Locations

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