The Resource Unilateral withholding tax to counteract base erosion and profit shifting

Unilateral withholding tax to counteract base erosion and profit shifting

Label
Unilateral withholding tax to counteract base erosion and profit shifting
Title
Unilateral withholding tax to counteract base erosion and profit shifting
Creator
Subject
Language
eng
Summary
This article discusses the authors' proposal for a withholding tax on all interest and licence fee payments, devised such that it can be implemented unilaterally by individual Member States (such as Germany), as a means of counteracting tax evasion via low-tax regimes, a measure that, in contrast to implementation of the June 2015 Commission proposals, would not require EU unanimity
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
  • Obermair, G.M
  • Jarass, L.J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • interest
  • licensing
  • withholding tax
Label
Unilateral withholding tax to counteract base erosion and profit shifting
Instantiates
Publication
Label
Unilateral withholding tax to counteract base erosion and profit shifting
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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