The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013

Resource Information

The instance The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013 represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

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Label

The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013

Instantiates

• The European Union's struggle with mismatches and aggressive tax planning : Report of the Amsterdam Centre for Tax Law (ACTL) Conference held in Amsterdam on April 5, 2013

Publication

• The Hague, Eleven International Publishing, 2013

Contents

• International and supranational action against aggressive tax planning and harmful tax competition is gaining momentum fast : the state of play of recent work of the OECD and the EU
• Nouwen, M.F.
• ; p. 13-46
• Preliminary observations on the European Commission's strategy for tackling hybrid mismatch arrangements
• Boer, R.A. de
• ; p. 47-71
• Setting the stage (part I) : the current debate on tax avoidance
• Nouwen, M.F.
• ; p. 73-78
• Setting the stage (part II) : double non-taxation : a description of main issues (hybrid financing instruments and hybrid entities) and policy responses
• Boer, R.A. de
• ; p. 79-83
• EU Action Plan against fraud and tax evasion : initiatives against aggressive tax planning and tax evasion
• Kischel, D.
• ; p. 85-92
• The OECD on hybrid mismatches and aggressive tax planning
• Russo, R. (Raffaele)
• ; p. 95-100
• Scope of current work of the EU Code of Conduct Group to counter use of hybrid entities and hybrid permanent establishments
• O'Dea, E.
• ; p. 105-118

Extent

xii, 272 p.

Isbn

9789462361010

Record ID

u103159