The Resource The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II

The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II

Label
The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II
Title
The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II
Creator
Subject
Language
eng
Summary
In Part 2 of this article, the author examines the effect of the territoriality principle on tax treaties concluded by Singapore and Hong Kong. This is followed by an analysis of the interaction between the territoriality principle and the OECD/G20 Base Erosion and Profit Shifting initiative
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 2 ; p. 111-126
http://library.link/vocab/creatorName
See, W.H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • territoriality principle
  • tax system
Label
The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II
Instantiates
Publication
Label
The territoriality principle in the world of the OECD/G20 base erosion and profit shifting initiative : the cases of Hong Kong and Singapore - part II
Publication

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