The Resource Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
Resource Information
The item Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This thesis addresses the international coherence of corporate taxation in the framework of the OECD BEPS project. The first part recalls the principles of international tax law and their limits to globalization. In the second part, the author reviews the international developments in the fight against aggressive tax planning and analyses the actions aimed at establishing international coherence: the rules against hybrid mismatches (Action 2), those on controlled foreign companies (Action 3) and the limitation of interest deduction (Action 4). The thesis determines whether a real international coherence could be achieved and demonstrates what elements would be necessary for the establishment of this objective
- Language
- eng
- Label
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Title
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Language
- eng
- Summary
- This thesis addresses the international coherence of corporate taxation in the framework of the OECD BEPS project. The first part recalls the principles of international tax law and their limits to globalization. In the second part, the author reviews the international developments in the fight against aggressive tax planning and analyses the actions aimed at establishing international coherence: the rules against hybrid mismatches (Action 2), those on controlled foreign companies (Action 3) and the limitation of interest deduction (Action 4). The thesis determines whether a real international coherence could be achieved and demonstrates what elements would be necessary for the establishment of this objective
- http://library.link/vocab/creatorName
- Burkhalter-Martinez, N
- Geographic coverage
- International
- Index
- no index present
- Language note
- French
- Literary form
- non fiction
- Series statement
- Tax policy
- http://library.link/vocab/subjectName
-
- coherence principle
- international taxation principles
- BEPS Project (OECD)
- corporate income tax
- hybrid mismatch
- CFC
- interest deduction
- Label
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Extent
- LXXIV, 379 p.
- Isbn
- 9783725586073
- Label
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Extent
- LXXIV, 379 p.
- Isbn
- 9783725586073
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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/portal/Coh%C3%A9rence-internationale-de-limposition-des/b-t1OuB0Blw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Coh%C3%A9rence-internationale-de-limposition-des/b-t1OuB0Blw/">Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)</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="https://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/portal/Coh%C3%A9rence-internationale-de-limposition-des/b-t1OuB0Blw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Coh%C3%A9rence-internationale-de-limposition-des/b-t1OuB0Blw/">Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
