base erosion
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The concept base erosion represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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base erosion
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The concept base erosion represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- base erosion
75 Items that share the Concept base erosion
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- A few thoughts on REITS and the BEAT
- 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
- Applying articles 9 and 24 of the OECD Model to thin capitalization rules
- 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
- Corporate taxation, group debt funding and base erosion : new perspectives on the EU Anti-Tax Avoidance Directive
- 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
- Die abkommensrechtliche Relevanz von Art 12A UN-MA 2017
- Die effektive Steuerbelastung der Banken
- Double jeopardy : The inconsistent International tax treaty treatment of technology as a service business model
- Dutch Court of Appeal denies interest deductibility on convertible loan in private equity acquisition structure
- 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
- Estudios de derecho financiero y tributario : reflexiones sobre la obra de la profesora María Teresa Soler Roch
- Fundamentals of tax reform - BEAT proposed regulations
- 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
- Rise and decline of the Westphalian principle in taxation : the web tax case
- Stop BEATing up your brother-sister [part 1]
- Stop BEATing up your brother-sister, part 2
- Surviving the digital tax storm : options for New Zealand
- 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 consolidation : a global perspective on economic unity
- 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
- Two supporting pillars
- U.S. tax review [final base erosion and antiabuse tax regulations]
- 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>
