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
33 Items that share the Concept base erosion
Context
Context of base erosionSubject of
- 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
- BEAT and low-margin services : much ado about no markup
- BEAT strikes the wrong note
- BEAT's impact on transfer pricing alternative dispute resolution
- Base erosion
- Can't find the BEAT : the interaction of the new base erosion rules with a foreign bank's branch interest deduction
- Curbing base erosion - the Dutch 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
- 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
- Grossbritannien plant Steuer auf "umgeleitete" Gewinne = United Kingdom intends to introduce diverted profits tax
- Income shifting : can the OECD MLI succeed?
- 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
- Principios globales de fiscalidad internacional
- 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
- Tegengaan uitholling belastinggrondslag en versterking fiscale infrastructuur
- Territoriality in search of principles and revenue : Camp and Enzi
- 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 proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool
- Treasury report on international tax issues : staying the course on efforts to curtail tax base erosion
- 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>
