The aftermath of BEPS

著者

• Wheeler, J.

書誌事項

The aftermath of BEPS

editor, Joanna Wheeler

IBFD, c2019

• : print

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

• NII書誌ID(NCID): BC00662488
• ISBN:
  • 9789087225872
• LCCN: 2019440624
• 出版国コード: ne
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Amsterdam
• ページ数/冊数: xi, 216 p.
• 大きさ: 23 cm
• 分類:
  • LCC : K4550
• 件名:
  • LCSH : International business enterprises -- Taxation -- Law and legislation
  • LCSH : Double taxation -- Treaties