base erosion
Resource Information
The concept base erosion represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
base erosion
Resource Information
The concept base erosion represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- base erosion
59 Items that share the Concept base erosion
Context
Context of base erosionSubject of
- A new tax regime : the base erosion and anti-abuse tax
- An examination of the imputation system in the context of the erosion of the company tax base
- Anti-base erosion legislation : how it applies after a change of circumstances
- Assessing Amazon
- BEAT and low-margin services : much ado about no markup
- BEAT strikes the wrong note
- BEAT's impact on transfer pricing alternative dispute resolution
- BEPS and the inclusive framework, the panacea to Africa's base erosion ailments or just another symptom to treat
- Base erosion
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
- Conceptual problems of the corporate tax : Swiss-US comparative analysis
- Curbing base erosion - the Dutch approach
- Curbing base erosion via withholding taxes : the case for a "reverse controlled foreign company" approach
- Die Abkommensberechtigung nach dem DBA USA : Besonderheiten des deutsch-US-amerikanischen Abkommens gegenüber dem OECD-Musterabkommen
- Dutch rules on group finance companies and anti-base-erosion measures analyzed
- Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
- Electronic commerce : erosion of tax base and challenges to the international tax authorities
- Erosion of the personal income tax base in Canada and the Unites States
- Fundamentals of tax reform [2] : BEAT
- Grossbritannien plant Steuer auf "umgeleitete" Gewinne = United Kingdom intends to introduce diverted profits tax
- Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
- Income shifting : can the OECD MLI succeed?
- International tax rules in Russia : analysis and conceptual findings
- Introduction to the US tax reform act
- La Directiva de la Unión Europea contra la elusión fiscal
- La erosión de las bases imponibles societarias
- La posición española ante el convenio multilateral de la OCDE para prevenir la erosión de las bases imponibles y el traslado de beneficios
- Las reglas sobre precios de transferencia bajo el Derecho Europeo : reflexiones en torno a la jurisprudencia del TJUE
- Latest international tax proposals in Canada
- Limiting base erosion
- Limiting benefit shopping : outline of a measure to counter erosion of the dividend tax base in the EU [part 3]
- Limiting treaty benefits : base erosion, intermediate owners, equivalent beneficiaries
- Paradise fiscaux, pays "filous" : la fuite organisée des impôts vers les pays complices
- Pasado, presente y futuro de BEPS
- Principios globales de fiscalidad internacional
- Proposed treaty provision regarding on capital gains taxation or taxation of indirect transfers of assets focusing on protecting tax base of developing countries
- Reaching consensus on taxing the digitalized economy
- Tax base defence : history and reality
- Tax base erosion and homeless income: collection at source in the linchpin
- Tax competition and tax coordination in aggressive tax planning : a false dichotomy
- Tax developments in the Netherlands
- Tax developments in the Netherlands
- Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
- Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions
- Tegengaan uitholling belastinggrondslag en versterking fiscale infrastructuur
- Territoriality in search of principles and revenue : Camp and Enzi
- The OECD's global anti-base erosion proposal raises many questions
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
- The US base erosion and anti-abuse tax, and the EU responses
- The economics of tax avoidance and evasion
- The impact of the US Tax Cuts and Jobs Act on financial transactions
- The impact of the proposed EU Directive on Tax Intermediaries on the Austrian Foundation as tax planning tool
- The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool
- The tip of the iceberg
- Treasury report on international tax issues : staying the course on efforts to curtail tax base erosion
- US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises
- Unilateralismo fiscal en el siglo XXI = Unilaterism tax in the 21st century
- Valoraciones, un tanto escépticas, de las propuestas de directivas de BICIS y BICCIS
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/bY1U-IuFc_k/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bY1U-IuFc_k/">base erosion</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/bY1U-IuFc_k/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bY1U-IuFc_k/">base erosion</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
