The aftermath of BEPS

著者

書誌事項

The aftermath of BEPS

editor, Joanna Wheeler

IBFD, c2019

  • : print

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注記

Includes bibliographical references

収録内容

  • Tax treaty entitlement and fiscally transparent entities : improvements or unnecessary complications? / Leopoldo Parada
  • Some thoughts about transparency, attribution and CFC regimes and their interaction with tax treaties / Joanna Wheeler
  • New law on permanent establishments / Svetislav V. Kostić
  • The new law on permanent establishment in the digital economy (as of October 2018) / Amar Mehta
  • Taxing the dependent agent permanent establishment in the state of source : what has been achieved through the modifications to article 5? / Mattia Calabrese
  • The OECD multilateral instrument : challenge or opportunity of multilateralism in international tax? / Tarcísio Diniz Magalhães
  • Facts and figures speak much louder than words / Giammarco Cottani and Eric Robert

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