The Resource The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative

The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative

Label
The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
Title
The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
Creator
Subject
Language
eng
Summary
In this article, the author critically examines the proposed tiebreaker rule in the OECD's Final Report on Action 6 of the Base Erosion and Profit Shifting (BEPS) project, and the motives behind the proposal. The author concludes by suggesting an alternative, which he argues is a more effective means to achieve the intended ends
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016), no. 9 ; p. 520-525
http://library.link/vocab/creatorName
Sanghavi, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • tie-breaker rule
  • residence
  • place of effective management
  • substance over form
Label
The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
Instantiates
Publication
Label
The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
Publication

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