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The Resource Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation

Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation

Label
Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation
Title
Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation
Contributor
Subject
Language
eng
Summary
The papers in the book discuss various aspects of the OECD BEPS project, initiated in order to fight against the abuse of tax planning opportunities by multinational companies. The papers take into consideration the policy effects, the legal consequences and the action plans of the BEPS project. The international and national approaches, developing countries' perspectives and responses by taxpayers are also discussed
Geographic coverage
  • Asia
  • Europe
Index
no index present
Language note
  • Turkish
  • English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Yaltı, B
Series statement
International tax law conference series
Series volume
5
http://library.link/vocab/subjectName
  • BEPS
  • BEPS Project (OECD)
  • international tax planning
  • taxpayer
  • digital economy
  • treaty abuse
  • transfer pricing
Label
Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation
Instantiates
Publication
Contents
  • International approaches to BEPS : what is BEPS?
  • Brauner, Y.
  • ; p. 37-70
  • Turkish approaches to BEPS : where do we stand currently?
  • Erdem, T.
  • ; p. 97-122
  • BEPS from the point of developing countries : is it good or bad?
  • García Prats, A.
  • ; p. 135-146
  • BEPS from the point of taxpayers : what do the taxpayers expect?
  • Güngör, A.F.
  • ; p. 157-166
  • Shall international tax planning drop dramatically by virtue of BEPS? It depends
  • Maisto, G.
  • ; p. 171-174
  • Legal instruments of BEPS : beyond soft-law or within soft-law?
  • Yaltı, B.
  • ; p. 193-210
  • BEPS Action 1: Digital economy
  • Ferhatoğlu, E.
  • ; p. 229-246
  • BEPS Action 4: Interest payments
  • Öz, S.
  • ; p. 263-278
  • BEPS Action 6: Prevention of tax treaty abuse
  • Özgenç, S.
  • ; p. 303-326
  • BEPS Action 7: Preventing artificial avoidance of permanent establishment status
  • Akçaoğlu, E.
  • ; p. 349-368
  • BEPS Action 13 : Documentation in transfer pricing
  • Ateş, L.
  • ; p. 397-423
Extent
VIII, 423 p.
Isbn
9786052421093
Label
Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation
Publication
Contents
  • International approaches to BEPS : what is BEPS?
  • Brauner, Y.
  • ; p. 37-70
  • Turkish approaches to BEPS : where do we stand currently?
  • Erdem, T.
  • ; p. 97-122
  • BEPS from the point of developing countries : is it good or bad?
  • García Prats, A.
  • ; p. 135-146
  • BEPS from the point of taxpayers : what do the taxpayers expect?
  • Güngör, A.F.
  • ; p. 157-166
  • Shall international tax planning drop dramatically by virtue of BEPS? It depends
  • Maisto, G.
  • ; p. 171-174
  • Legal instruments of BEPS : beyond soft-law or within soft-law?
  • Yaltı, B.
  • ; p. 193-210
  • BEPS Action 1: Digital economy
  • Ferhatoğlu, E.
  • ; p. 229-246
  • BEPS Action 4: Interest payments
  • Öz, S.
  • ; p. 263-278
  • BEPS Action 6: Prevention of tax treaty abuse
  • Özgenç, S.
  • ; p. 303-326
  • BEPS Action 7: Preventing artificial avoidance of permanent establishment status
  • Akçaoğlu, E.
  • ; p. 349-368
  • BEPS Action 13 : Documentation in transfer pricing
  • Ateş, L.
  • ; p. 397-423
Extent
VIII, 423 p.
Isbn
9786052421093

Library Locations

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