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Action plan on base erosion and profit shifting

2013

Persistent link: https://www.econbiz.de/10010193893

The OECD's "action plan" to raise taxes on multinational corporations

Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015

Persistent link: https://www.econbiz.de/10011529006

Interest deductions in a multijurisdictional world

Desei, Mihir A.; Dharmapala, Dhammika - In: National tax journal 68 (2015) 3, pp. 653-680

Persistent link: https://www.econbiz.de/10011404509

Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends

Arnold, Brian J. (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002377832

Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends

Arnold, Brian J. (ed.) - 2001

Persistent link: https://www.econbiz.de/10001598782

Financial derivates in international tax law : a treatment of certain key considerations

Jacobs, Otto H. - In: Intertax : international tax review (1995), pp. 405-420

Persistent link: https://www.econbiz.de/10001193014

Globalisierung, Steuervermeidung und internationaler Steuerwettbewerb: Probleme und Möglichkeiten nationaler Kapitalbesteuerung

Pohl, Ralf - In: Memo-Forum : Zirkular d. Arbeitsgruppe Alternative … 26 (1998), pp. 27-48

Persistent link: https://www.econbiz.de/10001325231

Controlled Foreign Companies and Tax Avoidance : International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law, EU Law and Tax Treaties

Kuzniacki, Blazej - 2019

A lion's share of global investments is likely being conducted for tax avoidance purposes via controlled foreign companies (CFC) which are established in tax havens or low tax jurisdictions. Avoiding tax via CFCs causes several problems, in particular it: (i) leads to unfair and unbalance...

Persistent link: https://www.econbiz.de/10012900180

Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the Taxation of Fiscally Transparent Entities Und...

Azzi, John - 2018

This article examines the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in relation to fiscally transparent entities; specifically limited partnerships which are taxed as flow through entities in one jurisdiction but as...

Persistent link: https://www.econbiz.de/10012906907

International Tax Law in the Post-BEPs World

HJI Panayi, Christiana - 2016

Package. The paper concludes with a discussion on the future of international tax law in the post-BEPS world …

Persistent link: https://www.econbiz.de/10012990998