Taxing Global Digital Commerce in a Post-BEPS World

This chapter evaluates the recent OECD Base Erosion and Profit Shifting (BEPS) initiative directed at global digital income, and concludes that tax planning will not be inhibited by any significant extent. Tax planners and academics nevertheless should take into account prospective reforms surrounding permanent establishments, hybrid entities, treaty shopping, transfer pricing and controlled foreign corporations, which may challenge certain practices

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Year of publication:	2018
Authors:	Cockfield, Arthur J.
Publisher:	[S.l.] : SSRN
Subject:	Welt \| World \| Steuerpolitik \| Tax policy \| Globalisierung \| Globalization \| Internationales Steuerrecht \| International tax law \| Electronic Commerce \| E-commerce \| Steuervermeidung \| Tax avoidance

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Extent:	1 Online-Ressource (21 p)
Series:	in Ricardo Maitto da Silveira, Alexandre Luiz Moraes do Rêgo Monteiro and Renato Vilela Faria, eds., Tributação da Economia Digital – Desafios no Brasil, experiência internacional e novas perspectivas (Editora Saraiva, Brazil
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 2018 erstellt
Other identifiers:	10.2139/ssrn.3130218 [DOI]
Classification:	G38 - Government Policy and Regulation ; K19 - Basic Areas of Law. Other ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014115844