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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

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)

Creator

• Burkhalter-Martinez, N

Subject

• CFC
• coherence principle
• corporate income tax
• BEPS Project (OECD)
• interest deduction
• international taxation principles
• hybrid mismatch

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

Geographic coverage

International

Index

no index present

Language note

French

Literary form

non fiction

Series statement

Tax policy