Limits on the use of low-tax regimes by multinational business : current measures and emerging trends Limites à l'usage des régimes à fiscalité priviligiée par les entreprises multinationales : mesures actuelles et tendances Beschränfungen der Nutzung von Niedrigsteuersystemen durch multinationale Unternehmen : Stand und Trends Limites en la utilización de regímenes de baja imposición por empresas multinacionales : medidas actuales y tendencias futuras

Author(s)

• International Fiscal Association. Congress
• International Fiscal Association
• Arnold, Brian J.
• Dibout, Patrick
• Ault, Hugh J.
• Morrison, Philip D.

Bibliographic Information

Limits on the use of low-tax regimes by multinational business : current measures and emerging trends = Limites à l'usage des régimes à fiscalité priviligiée par les entreprises multinationales : mesures actuelles et tendances = Beschränfungen der Nutzung von Niedrigsteuersystemen durch multinationale Unternehmen : Stand und Trends = Limites en la utilización de regímenes de baja imposición por empresas multinacionales : medidas actuales y tendencias futuras

general reporters, Brian J. Arnold and Patrick Dibout ; chairs of the sessions, Hugh J. Ault, Philip D. Morrison

（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 86b ; subject 2）

Kluwer Law International, c2001

Note

"55th Congress of the International Fiscal Association, San Francisco, 2001"--Half t.p.

Description and Table of Contents

Description

This volume, the second of two, involves an examination of the major legislative and administrative measures used by countries to limit the use by multinational enterprises of tax havens and special low-tax regimes in otherwise high-tax countries. The subject focuses on domestic anti-avoidance rules, in particular controlled foreign corporation rules, and on anti-avoidance rules in tax treaties. The subject is especially important in light of the OECD and EU initiatives against harmful tax competition.

Table of Contents

• I. General Report
• B.J. Arnold, P. Dibout. II. National Reports. Argentina
• J.C. Vicchi. Australia
• J. Niven. Austria
• S. Bendlinger, J. Schuch. Belgium
• C. Docclo. Brazil
• J.R. Pisani. Canada
• N. Pantaleo, F. Zylberberg. Denmark
• M. Soerensen. Finland
• J. Juusela. France
• P.-J. Douvier. Germany
• A. Schumacher. Hungary
• D. Deak. India
• M.N. Verma, P.F. Kaka. Ireland
• W.T. Cunningham. Israel
• G. Klugman. Italy
• S. Giuliano. Japan
• T. Honjo. Republic of Korea
• Chang Nam Ahn. Luxembourg
• A. Steichen, Ch. Duro. Netherlands
• J. Barnard, et al. New Zealand
• B.-A. Howe. Norway
• A. Gusland. Peru
• K.F. Svarcic Morales, G.E. Lopez-Ameri C. Poland
• D. Wasylkowski. Portugal
• F. de Sousa da Camara. Spain
• F.A.G. Prats. Sweden
• M. Dahlberg. Switzerland
• G. Lutz. United Kingdom
• D. Friel. United States
• J.E. Rogers, E.P. Lemanowicz. Uruguay
• S. Echenagusia, A. Faget Prati.

by "Nielsen BookData"

Details

• NCID: BA56285758
• ISBN:
  • 9041116370
• Country Code: ne
• Title Language Code: eng
• Text Language Code: engfregerspa
• Place of Publication: The Hague
• Pages/Volumes: 959 p.
• Size: 23 cm
• Parent Bibliography ID:
  • BA00705870