Base erosion and profit shifting (BEPS)
Subtitle: impact for European and international tax policy
By: Robert Danon (ed.).
Series: Tax policy
Publisher: Schulthess
Published: 2016
Place of publication: Geneva; Zurich; Basel
Language: eng
Number of pages: 553
ISBN-13: 9783725586059
Subjects: Double taxation; Tax administration and procedure; International cooperation; International business enterprises; Taxation; Law and legislation; Vennootschapsbelasting; Belastingvermijding
Description: In 2015, the G20/OECD delivered its long awaited final reports to the Base Erosion and Profit Shifting (BEPS) Project. The BEPS initiative aims at putting in place a "level playing field" founded on coherence, substance and transparency. At the level of the EU, the BEPS action plan is also being mirrored by comparable initiatives designed to achieve "fairer, simpler and more effective corporate taxation" whitin the internal market. This book, including contributions of experts, aims at fuelling the ongoing debate and at offering a global perspective to policy makers. Key actions of the BEPS agenda are reviewed and it paid attention to the foregoing developments taking place within the European Union. Accordingly, the relation between the BEPS action items and the fundamental freedoms, the Anti-Tax Avoidance Package and the evolution of State aid rules are discussed.
Notes: Includes bibliographical references.
Table of contents: title: Overview of the Base Erosion and Profit Shifting Project -- Schelling, C.-- Salom, J.-- Burkhalter, N.-- ; p. 1-21; title: Implementation of the modified nexus approach under the Spanish patent box regime -- Gil Garcia, E.-- ; p. 23-47; title: BEPS Action 2 : treaty provisions on hybrid entities -- Salomé, H.-- ; p. 65-99; title: Strengthening CFC rules in a compatible way with EU law under BEPS Action 3 in light of the European Commission's proposal -- a critical evaluation -- Kuzniacki, B.-- ; p. 125-171; title: EU and OECD convergence on international tax standards -- focus on aggressive tax planning and its foreseeable future development -- Maisto, G.-- ; p. 173-194; title: Tax treaty and the EU law aspect of the LOB and PPT provision proposed by BEPS Action 6 -- De Broe, L.-- ; p. 197-252; title: Interaction of domestic general anti-abuse measures with tax treaties -- Chand, V.-- ; p. 255-285; title: General assessment of BEPS and EU law : hybrid mismatches, interest deductions, abuse of tax treaties and CFC rules -- Traversa, E.-- Herbain, C.-- ; p. 287-316; title: BEPS, capital export neutrality and the risk of hidden tax protectionism. Selected remarks from an EU perspective -- Pistone, P.-- ; p. 319-363; title: Preventing the artificial avoidance of PE status -- Blessing, P.H.-- ; p. 365-397; title: Transfer pricing (intangibles and documentation) -- De Baets, S.-- ; p. 399-454; title: Differential tax treatment, tax rulings and EU state aid law -- Quigley, C.-- ; p. 457-473; title: Fiscal state aids and BEPS : navigating troubled waters -- Rossi-Maccanico, P.-- ; p. 475-507; title: International exchange of information on rulings -- Oberson, X.-- ; p. 509-534