Description |
1 online resource (xli, 808 pages). |
Physical Medium |
polychrome |
Description |
text file |
Series |
EATLP international tax series,
1574-9789 ;
volume 15
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EATLP international tax series ; v. 15.
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Note |
"2016 EATLP Congress, Munich, 2-4 June 2016." |
Bibliography |
Includes bibliographical references. |
Summary |
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. |
Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
Subject |
OECD/G20 Base Erosion and Profit Shifting Project -- Congresses.
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OECD/G20 Base Erosion and Profit Shifting Project. |
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Tax planning -- Congresses.
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Tax planning. |
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Tax planning -- European Union countries -- Congresses.
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European Union countries. |
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International business enterprises -- Taxation -- Law and legislation -- Congresses.
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International business enterprises -- Taxation -- Law and legislation. |
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LAW / Military. |
Genre/Form |
Electronic books.
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Electronic books.
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Conference papers and proceedings.
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Conference papers and proceedings.
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Added Author |
Dourado, Ana Paula, author, editor.
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International Bureau of Fiscal Documentation, sponsoring body.
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ISBN |
9789087224233 (electronic book) |
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9087224230 (electronic book) |
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9789087224226 (paperback) |
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