Karadkar, Redhika
Action 6 of the OECD/G20 BEPS initiative the effect on holding companies Electrónico / Radhika Karadkar .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the anti-avoidance measures suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and their impact on holding companies, particularly regarding financing responsibilities in respect of multinational groups, whether for the purpose of interest deductions at thelevel of the subsidiary or financing the development of intellectual property.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
TAX RULINGS
PROPIEDAD INTELECTUAL
EMPRESAS MULTINACIONALES
INTERES
DEDUCCIONES
IMPUESTOS
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017
Action 6 of the OECD/G20 BEPS initiative the effect on holding companies Electrónico / Radhika Karadkar .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the anti-avoidance measures suggested by the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative and their impact on holding companies, particularly regarding financing responsibilities in respect of multinational groups, whether for the purpose of interest deductions at thelevel of the subsidiary or financing the development of intellectual property.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
TAX RULINGS
PROPIEDAD INTELECTUAL
EMPRESAS MULTINACIONALES
INTERES
DEDUCCIONES
IMPUESTOS
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017