Coverart for item
The Resource Substance : aligning international tax planning with today's business realities

Substance : aligning international tax planning with today's business realities

Label
Substance : aligning international tax planning with today's business realities
Title
Substance : aligning international tax planning with today's business realities
Creator
Subject
Language
eng
Summary
This book focuses on substance in corporate structures (tax residence of company and beneficial ownership of income flows) and in operating models (profit allocation). It also considers the domestic tax rules in 44 countries and reviews how they interact with the OECD rules (double tax treaties, transfer pricing guidelines) and EU law
http://library.link/vocab/creatorName
  • Smits, A
  • Verlinden, I
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • international tax planning
  • substance over form
  • residence
  • beneficial ownership
  • allocation of profits
  • corporate income tax
Label
Substance : aligning international tax planning with today's business realities
Instantiates
Publication
Extent
441 p.
Isbn
9789081207324
Label
Substance : aligning international tax planning with today's business realities
Publication
Extent
441 p.
Isbn
9789081207324

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199