The Resource Taxing changes : considerations for sovereign entities

Taxing changes : considerations for sovereign entities

Label
Taxing changes : considerations for sovereign entities
Title
Taxing changes : considerations for sovereign entities
Creator
Subject
Language
eng
Summary
Tax authorities worldwide are strengthening their enforcement provisions governing relief on income withholding taxes through increased focus on transparency and disclosure. These legislative initiatives such as base erosion and profit shifting (BEPS) are creating new requirements for administering tax. Are these initiatives therefore causing a greater challenge for sovereign entity investors?
Citation source
In: Tax planning international review. - London. - Vol. 43 (2016), no. 11 ; 3 p
http://library.link/vocab/creatorName
  • Giralt, M
  • White, L. (Lorraine)
  • Seward, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • transparency
  • disclosure
  • BEPS
  • tax treaty
  • principal purpose test
Label
Taxing changes : considerations for sovereign entities
Instantiates
Publication
Label
Taxing changes : considerations for sovereign entities
Publication

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