International Tax Structures in the BEPS Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Tax Structures in the BEPS Era write by Madalina Cotrut. This book was released on 2015. International Tax Structures in the BEPS Era available in PDF, EPUB and Kindle. 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. 0Within 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.
Tax Sovereignty in the BEPS Era
Tax Sovereignty in the BEPS Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Sovereignty in the BEPS Era write by Sergio André Rocha. This book was released on 2016-04-24. Tax Sovereignty in the BEPS Era available in PDF, EPUB and Kindle. The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.
Tax Incentives in the BEPS Era
Tax Incentives in the BEPS Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Incentives in the BEPS Era write by Madalina Cotrut. This book was released on 2018. Tax Incentives in the BEPS Era available in PDF, EPUB and Kindle. Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities.0This book seeks to answer the following essential questions, from both a practical and an academic perspective:0- Will tax incentives be the 21st century tool for tax planning structures?0- Will states need to introduce more tax incentives in the future in order to be more competitive?0- What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives?0- What are the challenges of securing the use of tax incentives?0- What new tax policy challenges will tax incentives bring about? 00This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation.
International Tax at the Crossroads
International Tax at the Crossroads - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Tax at the Crossroads write by Craig Elliffe. This book was released on 2023-12-11. International Tax at the Crossroads available in PDF, EPUB and Kindle. In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.
Inclusive Global Tax Governance in the Post-BEPS Era
Inclusive Global Tax Governance in the Post-BEPS Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Inclusive Global Tax Governance in the Post-BEPS Era write by Sieb Kingma. This book was released on 2020. Inclusive Global Tax Governance in the Post-BEPS Era available in PDF, EPUB and Kindle.
