The Resource International taxation and the BEPS Action plan : challenged by modernity?

International taxation and the BEPS Action plan : challenged by modernity?

Label
International taxation and the BEPS Action plan : challenged by modernity?
Title
International taxation and the BEPS Action plan : challenged by modernity?
Creator
Subject
Language
eng
Summary
This current note provides a broader perspective on the OECD base erosion and profit shifting (BEPS) Action Plan proposals. From a more general point of view, the debate about BEPS presents an interesting opportunity to place national tax in the context of modern processes of regional economic and political integration and of modern developments in the conducts of international business, particularly the growth in the use of the global value chain. Both these developments place individual states and their individual tax systems under pressure and may have some implications for the OECD as an organization, particularly given the programme of change which it has been implementing in relatively recent times
Citation source
In: British tax review. - London. - (2014),
http://library.link/vocab/creatorName
Lyons, T.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • international taxation
  • domestic tax law
  • BEPS Project (OECD)
Label
International taxation and the BEPS Action plan : challenged by modernity?
Instantiates
Publication
Label
International taxation and the BEPS Action plan : challenged by modernity?
Publication

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