MARC record from Internet Archive

LEADER: 03770cam 2200613Ii 4500
001 on1082144026
003 OCoLC
005 20211016050507.0
008 190114s2017 ne ob 100 0 eng d
006 m o d
007 cr cnu---unuuu
040 $aN$T$beng$erda$epn$cN$T$dYDX$dOCLCF$dOCL$dEBLCP
020 $a9789087224233$q(electronic bk.)
020 $a9087224230$q(electronic bk.)
020 $z9789087224226$q(paperback)
035 $a(OCoLC)1082144026
043 $ae------
050 4 $aK4464.A6$bE18 2016
072 7 $aLAW$x068000$2bisacsh
082 04 $a343.04$223
111 2 $aEATLP Congress$d(2016 :$cMunich, Germany)
245 10 $aTax avoidance revisited in the EU BEPS context /$ceditor: Ana Paula Dourado.
264 1 $aAmsterdam, The Netherlands :$bIBFD,$c[2017]
300 $a1 online resource (xli, 808 pages)
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
490 1 $aEATLP international tax series,$x1574-9789 ;$vvolume 15
588 0 $aOnline resource; title from PDF title page (EBSCO, viewed January 14, 2019).
500 $a"2016 EATLP Congress, Munich, 2-4 June 2016."
504 $aIncludes bibliographical references.
520 $aThis book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among BEPS inititatives. National reports examine the repsonse to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP congress, held in Munich.
610 20 $aOECD/G20 Base Erosion and Profit Shifting Project$vCongresses.
650 0 $aTax planning$vCongresses.
650 0 $aTax planning$zEuropean Union countries$vCongresses.
650 0 $aInternational business enterprises$xTaxation$xLaw and legislation$vCongresses.
650 7 $aLAW / Military.$2bisacsh
610 27 $aOECD/G20 Base Erosion and Profit Shifting Project.$2fast$0(OCoLC)fst02009815
650 7 $aInternational business enterprises$xTaxation$xLaw and legislation.$2fast$0(OCoLC)fst00976847
650 7 $aTax planning.$2fast$0(OCoLC)fst01143815
651 7 $aEuropean Union countries.$2fast$0(OCoLC)fst01269470
655 0 $aElectronic books.
655 4 $aElectronic books.
655 7 $aConference papers and proceedings.$2fast$0(OCoLC)fst01423772
700 1 $aDourado, Ana Paula,$eauthor,$eeditor.
710 2 $aInternational Bureau of Fiscal Documentation,$esponsoring body.
830 0 $aEATLP international tax series ;$vv. 15.
856 40 $3EBSCOhost$uhttp://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1690742
856 40 $zClick here to view book$uhttp://public.eblib.com/choice/PublicFullRecord.aspx?p=6176448
938 $aProQuest Ebook Central$bEBLB$nEBL6176448
938 $aYBP Library Services$bYANK$n15108541
938 $aEBSCOhost$bEBSC$n1690742
994 $aZ0$bP4A
948 $hHELD BY P4A - 640 OTHER HOLDINGS