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