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The Resource The implementation of anti-BEPS rules in the EU : a comprehensive study

The implementation of anti-BEPS rules in the EU : a comprehensive study

Label
The implementation of anti-BEPS rules in the EU : a comprehensive study
Title
The implementation of anti-BEPS rules in the EU : a comprehensive study
Contributor
Subject
Language
eng
Summary
Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States. Subjects discussed in this book are: EU-US relations in the field of direct taxes; BEPS and 3D printing; Patent boxes before and after BEPS Action 5; Tax planning and State aid; BEPS Action 6 and the limitation on benefits (LoB) provision; The switch-over clause; BEPS Action 12, the lack of certainty and the infringement of taxpayers' rights; The interest limitation rule of the ATAD; Exit taxation and the ATAD; General anti-abuse rules and the ATAD; Controlled foreign company (CFC) rules and the ATAD; The ATAD's CFC rule and third countries; Hybrid mismatch rules under ATAD I & II; Permanent establishment (PE) mismatches under ATAD II; Imported mismatches
Geographic coverage
  • European Union
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Pistone, P
  • Weber, D. (Dennis)
http://library.link/vocab/subjectName
  • ATAD
  • ATAD 2
  • BEPS
  • BEPS Project (OECD)
  • direct tax
  • income tax
  • manufacturing industry
  • digital economy
  • patent box
  • tax planning
  • State aid
  • LoB
  • EU law
  • switchover clause
  • taxpayer rights
  • tax competition
  • interest deduction
  • exit tax
  • GAAR
  • anti-avoidance
  • CFC
  • third countries (EU)
  • hybrid mismatch
  • PE
Label
The implementation of anti-BEPS rules in the EU : a comprehensive study
Instantiates
Publication
Contents
  • Chapter 1: An introduction to the Anti-Tax Avoidance Directive and the implementation of the BEPS project in the European Union
  • Pistone, P.
  • Weber, D. (Dennis)
  • ; p. 1-12
  • Chapter 2: The BEPS project : still a military approach
  • Schoueri, L.E.
  • ; p. 15-36
  • Chapter 3: EU-US relations in the field of direct taxes from the EU perspective : a BEPS-induced transformation?
  • Haslehner, W.C.
  • ; p. 37-61
  • Chapter 4: The EU-US relationship in the field of income taxation as viewed from a US perspective
  • Shaviro, D.N.
  • ; p. 63-74
  • Chapter 5: BEPS, 3D printing and the evolution of the manufacturing industry
  • Olmos, L.
  • ; p. 75-96
  • Chapter 6: Patent boxes before and after BEPS Action 5
  • Traversa, E. (Edoardo)
  • Flamini, A.
  • ; p. 97-119
  • Chapter 7: Tax planning and State aid
  • Smit, D.S.
  • ; p. 121-132
  • Chapter 8: BEPS Action 6 and the LOB provision : restoring the debate on the compatibility with EU law
  • Silva, B. Farinha Aniceto da
  • ; p. 133-166
  • Chapter 9: The switch-over clause : to exempt or not to exempt, that is the question
  • Horzen, F. van
  • Groot, I.M. de
  • ; p. 167-186
  • Chapter 10: BEPS Action 12 : the lack of certainty and the infringement of taxpayers' rights
  • De Haro, A.
  • ; p. 187-208
  • Chapter 11: The transitional period and its impact on tax competition and the implementation of the BEPS project
  • Avi-Yonah, R.S.
  • Xu, H. (Haiyan)
  • ; p. 209-255
  • Chapter 12: The interest limitation rule
  • Schnitger, A. (Arne)
  • Zafirov, I.
  • ; p. 259-286
  • Chapter 13: Entrepreneurial, corporate and asset emigration in exit taxation in the ATAD
  • Vermeulen, H.
  • ; p. 287-299
  • Chapter 14: Is the ATAD's GAAR a Pandora's box?
  • Wilde, M.F. de
  • ; p. 301-328
  • Chapter 15: Developing a common framework against tax avoidance in the European Union
  • Perdelwitz, A.
  • ; p. 329-353
  • Chapter 16: The ATAD's CFC rule and its impact on the existing regime of EU member states
  • HJI Panayi, C.
  • ; p. 355-378
  • Chapter 17: Some observations on the carve-out clause of article 7(2)(a) of the ATAD with regard to third countries
  • Danon, R.J.
  • ; p. 379-407
  • Chapter 18: Hybrid mismatch rules under ATAD I & II
  • Fibbe, G.K.
  • ; p. 409-418
  • Chapter 19: Permanent establishment mismatches under ATAD II
  • Pancham, S.R.
  • ; p. 419-435
  • Chapter 20: Imported mismatches
  • Peeters, B. (Bart)
  • ; p. 437-451
Extent
xx, 451 p.
Isbn
9789087224462
Isbn Type
(print)
Label
The implementation of anti-BEPS rules in the EU : a comprehensive study
Publication
Contents
  • Chapter 1: An introduction to the Anti-Tax Avoidance Directive and the implementation of the BEPS project in the European Union
  • Pistone, P.
  • Weber, D. (Dennis)
  • ; p. 1-12
  • Chapter 2: The BEPS project : still a military approach
  • Schoueri, L.E.
  • ; p. 15-36
  • Chapter 3: EU-US relations in the field of direct taxes from the EU perspective : a BEPS-induced transformation?
  • Haslehner, W.C.
  • ; p. 37-61
  • Chapter 4: The EU-US relationship in the field of income taxation as viewed from a US perspective
  • Shaviro, D.N.
  • ; p. 63-74
  • Chapter 5: BEPS, 3D printing and the evolution of the manufacturing industry
  • Olmos, L.
  • ; p. 75-96
  • Chapter 6: Patent boxes before and after BEPS Action 5
  • Traversa, E. (Edoardo)
  • Flamini, A.
  • ; p. 97-119
  • Chapter 7: Tax planning and State aid
  • Smit, D.S.
  • ; p. 121-132
  • Chapter 8: BEPS Action 6 and the LOB provision : restoring the debate on the compatibility with EU law
  • Silva, B. Farinha Aniceto da
  • ; p. 133-166
  • Chapter 9: The switch-over clause : to exempt or not to exempt, that is the question
  • Horzen, F. van
  • Groot, I.M. de
  • ; p. 167-186
  • Chapter 10: BEPS Action 12 : the lack of certainty and the infringement of taxpayers' rights
  • De Haro, A.
  • ; p. 187-208
  • Chapter 11: The transitional period and its impact on tax competition and the implementation of the BEPS project
  • Avi-Yonah, R.S.
  • Xu, H. (Haiyan)
  • ; p. 209-255
  • Chapter 12: The interest limitation rule
  • Schnitger, A. (Arne)
  • Zafirov, I.
  • ; p. 259-286
  • Chapter 13: Entrepreneurial, corporate and asset emigration in exit taxation in the ATAD
  • Vermeulen, H.
  • ; p. 287-299
  • Chapter 14: Is the ATAD's GAAR a Pandora's box?
  • Wilde, M.F. de
  • ; p. 301-328
  • Chapter 15: Developing a common framework against tax avoidance in the European Union
  • Perdelwitz, A.
  • ; p. 329-353
  • Chapter 16: The ATAD's CFC rule and its impact on the existing regime of EU member states
  • HJI Panayi, C.
  • ; p. 355-378
  • Chapter 17: Some observations on the carve-out clause of article 7(2)(a) of the ATAD with regard to third countries
  • Danon, R.J.
  • ; p. 379-407
  • Chapter 18: Hybrid mismatch rules under ATAD I & II
  • Fibbe, G.K.
  • ; p. 409-418
  • Chapter 19: Permanent establishment mismatches under ATAD II
  • Pancham, S.R.
  • ; p. 419-435
  • Chapter 20: Imported mismatches
  • Peeters, B. (Bart)
  • ; p. 437-451
Extent
xx, 451 p.
Isbn
9789087224462
Isbn Type
(print)

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