Santos, Bruno Cesar Fettermann Nogueira dos
BEPS Action 2 and the non-discrimination rule under the GATS / Bruno Cesar Fettermann Nogueira dos Santos .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article analyses whether Recommendations 1.1. and 1.2. of the Final Report of BEPS Action 2 - which makes a number of proposals to design domestic tax rules in order to tackle mismatch arrangements caused by the use of hybrid financial instruments - would harm the non-discrimination rules of the General Agreement on Trade in Service (GATS).
INSTRUMENTOS HÍBRIDOS FINANCIEROS
ELUSION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Intertax 0165-2826v. 49, n. 4, April 2021, p. 343-360
BEPS Action 2 and the non-discrimination rule under the GATS / Bruno Cesar Fettermann Nogueira dos Santos .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article analyses whether Recommendations 1.1. and 1.2. of the Final Report of BEPS Action 2 - which makes a number of proposals to design domestic tax rules in order to tackle mismatch arrangements caused by the use of hybrid financial instruments - would harm the non-discrimination rules of the General Agreement on Trade in Service (GATS).
INSTRUMENTOS HÍBRIDOS FINANCIEROS
ELUSION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
Intertax 0165-2826v. 49, n. 4, April 2021, p. 343-360