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International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures

This book is essential reading for anyone dealing with tax structuring schemes and anti-abuse provisions in daily practice, including tax practitioners, tax authorities and policymakers.
 

 

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Title:

International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures

Series:

Volume 2 in the IBFD Tax Research Series

Editor(s):
Madalina Cotrut
Date of publication:
ISBN:

978-90-8722-333-5

Type of publication:

Print book

Number of pages:

344

Terms:

Shipping fees apply. View shipping information

Price:
EUR 90 / USD 110 (VAT excl.)
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Title:

International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures

Series:

Volume 2 in the IBFD Tax Research Series

Editor(s):
Madalina Cotrut
Date of publication:
ISBN:

978-90-8722-334-2

Type of publication:

eBook in ePub format

Number of pages:

344

Other:

Please note: Adobe Digital Editions is required

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Price:
EUR 72 / USD 88 (VAT excl.)
Order eBook: ePub
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Title:

International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures

Series:

Volume 2 in the IBFD Tax Research Series

Editor(s):
Madalina Cotrut
Date of publication:
ISBN:

978-90-8722-333-5

Type of publication:

Online book

Number of pages:

344

Access:

Up to 5 users. View purchase information

Price:
EUR 90 / USD 110 (VAT excl.)
Order Online Book
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International Tax Structures in the BEPS Era: An Analysis of Anti-Abuse Measures

Why this book?

Tax planning structures used by some MNEs have become the bane of policymakers nowadays, at the OECD as well as the EU level, since recent statistics revealed public budgets were deprived of billions of euros.

Within the context of recent developments in the tax arena, this book examines the anti-abuse measures that already exist in various countries and scrutinizes the effectiveness of these measures in countering aggressive tax structures. This work can be considered complementary to the reports issued or to be issued by the OECD, and to the recent activity at the EU level, as it provides an in-depth analysis of what is already happening in practice in various countries when they encounter abusive tax structures. It also highlights the challenges implicit in the recommended measures in the draft reports issued by the OECD up until 1 May 2015, with some exceptions.

The book provides the reader with an analysis of the most common strategies against tax avoidance; the key concepts in international tax structuring, such as the use of permanent establishments and the exploitation of transfer pricing rules; and the intricacies of anti-abuse measures that counter tax structuring schemes used for financing activities and for selected business models, specifically related to supply chain management, IP migration and exploitation, the digital economy and holding companies.
 

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This book is part of the IBFD Tax Research Series

 

Editor

Madalina Cotrut
 

Contributors

Laura Ambagtsheer-Pakarinen, Anuschka J. Bakker, Aleksandra Bal, Boyke Baldewsing, Rijkele Betten, Shee Boon Law, Madalina Cotrut, Carlos Gutiérrez, Ridha Hamzaoui, Marjolein Kinds, Monia Naoum, René Offermanns, Lydia G. Ogazón Juárez, Andreas Perdelwitz, Oana Popa, Ruxandra Vlasceanu.
 
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