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Corporate Taxation, Group Debt Funding and Base Erosion
Language: en
Pages: 280
Authors: Gianluigi Bizioli
Categories:
Type: BOOK - Published: 2020-02-07 - Publisher: Kluwer Law International

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The EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of
Limiting Base Erosion
Language: en
Pages: 454
Authors: Erik Pinetz
Categories: Law
Type: BOOK - Published: 2017-08-30 - Publisher: Linde Verlag GmbH

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Limiting base erosion from different viewpoints Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic
OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
Language: en
Pages: 120
Authors: OECD
Categories:
Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing

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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
OECD/G20 Base Erosion and Profit Shifting Project Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update Inclusive Framework on BEPS
Language: en
Pages: 214
Authors: OECD
Categories:
Type: BOOK - Published: 2016-12-22 - Publisher: OECD Publishing

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The 2015 Report on BEPS Action 4 established a common approach which directly links an entity’s net interest deductions to its level of economic activity, bas