LEADER 00000cam a2200685Ii 4500 001 on1082144026 003 OCoLC 005 20211008041809.0 006 m o d 007 cr cnu---unuuu 008 190114s2017 ne ob 100 0 eng d 020 9789087224233|q(electronic book) 020 9087224230|q(electronic book) 020 |z9789087224226|q(paperback) 035 (OCoLC)1082144026 040 N$T|beng|erda|epn|cN$T|dYDX|dOCLCF|dOCL|dEBLCP 043 e------ 049 RIDW 050 4 K4464.A6|bE18 2016 072 7 LAW|x068000|2bisacsh 082 04 343.04|223 090 K4464.A6|bE18 2016 111 2 EATLP Congress|d(2016 :|cMunich, Germany)|0https:// id.loc.gov/authorities/names/n2018035636 245 10 Tax avoidance revisited in the EU BEPS context /|ceditor: Ana Paula Dourado. 264 1 Amsterdam, The Netherlands :|bIBFD,|c[2017] 300 1 online resource (xli, 808 pages). 336 text|btxt|2rdacontent 337 computer|bc|2rdamedia 338 online resource|bcr|2rdacarrier 340 |gpolychrome|2rdacc 347 text file|2rdaft 490 1 EATLP international tax series,|x1574-9789 ;|vvolume 15 500 "2016 EATLP Congress, Munich, 2-4 June 2016." 504 Includes bibliographical references. 520 This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among BEPS inititatives. National reports examine the repsonse to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP congress, held in Munich. 588 0 Online resource; title from PDF title page (EBSCO, viewed January 14, 2019). 590 eBooks on EBSCOhost|bEBSCO eBook Subscription Academic Collection - North America 610 20 OECD/G20 Base Erosion and Profit Shifting Project|0https:/ /id.loc.gov/authorities/names/nb2016001992|vCongresses. |0https://id.loc.gov/authorities/subjects/sh99001533 610 27 OECD/G20 Base Erosion and Profit Shifting Project.|2fast |0https://id.worldcat.org/fast/2009815 650 0 Tax planning|0https://id.loc.gov/authorities/subjects/ sh85132832|vCongresses.|0https://id.loc.gov/authorities/ subjects/sh99001533 650 0 Tax planning|0https://id.loc.gov/authorities/subjects/ sh85132832|zEuropean Union countries|0https://id.loc.gov/ authorities/subjects/sh94003571-781|vCongresses.|0https:// id.loc.gov/authorities/subjects/sh99001533 650 0 International business enterprises|xTaxation|xLaw and legislation|0https://id.loc.gov/authorities/subjects/ sh85067382|vCongresses.|0https://id.loc.gov/authorities/ subjects/sh99001533 650 7 Tax planning.|2fast|0https://id.worldcat.org/fast/1143815 650 7 International business enterprises|xTaxation|xLaw and legislation.|2fast|0https://id.worldcat.org/fast/976847 650 7 LAW / Military.|2bisacsh 651 7 European Union countries.|2fast|0https://id.worldcat.org/ fast/1269470 655 0 Electronic books. 655 4 Electronic books. 655 7 Conference papers and proceedings.|2fast|0https:// id.worldcat.org/fast/1423772 655 7 Conference papers and proceedings.|2lcgft|0https:// id.loc.gov/authorities/genreForms/gf2014026068 700 1 Dourado, Ana Paula,|0https://id.loc.gov/authorities/names/ no2008163915|eauthor,|eeditor. 710 2 International Bureau of Fiscal Documentation,|0https:// id.loc.gov/authorities/names/n50074574|esponsoring body. 830 0 EATLP international tax series ;|0https://id.loc.gov/ authorities/names/no2005105360|vv. 15. 856 40 |uhttps://rider.idm.oclc.org/login?url=https:// search.ebscohost.com/login.aspx?direct=true&scope=site& db=nlebk&AN=1690742|zOnline ebook via EBSCO. Access restricted to current Rider University students, faculty, and staff. 856 42 |3Instructions for reading/downloading the EBSCO version of this ebook|uhttp://guides.rider.edu/ebooks/ebsco 901 MARCIVE 20231220 948 |d20211213|cEBSCO|tEBSCOebooksacademic NEW Oct-Nov 5018 |lridw 994 92|bRID