Tax avoidance revisited in the EU BEPS context
By: editor: Ana Paula Dourado
Contributors: Dourado, Ana Paula, author, editor; International Bureau of Fiscal Documentation
Series: EATLP international tax series -- volume 15; EATLP international tax series -- v. 15.
Publisher: IBFD
Published: 2017
Place of publication: Amsterdam, The Netherlands
Language: eng
Number of pages: 808
ISBN-13: 9789087224233; 9789087224226
Subjects: Congresses; Tax planning; International business enterprises; Taxation; Law and legislation; LAW / Military; OECD/G20 Base Erosion and Profit Shifting Project
Description: This 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.
Notes: "2016 EATLP Congress, Munich, 2-4 June 2016."

Includes bibliographical references.