Holding companies in the BEPS era Andrea Silvestri
By: Silvestri, Andrea
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Material type: 
ArticlePublisher: 2017Subject(s): HOLDINGS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | ELUSION FISCAL
In:
Intertax v. 45, n. 6-7, June / July 2017, p. 482-488Summary: Holding companies have always played a central role within international groups. While the tax climate for holding companies has already changedover the last decade, their role will be further affected by some of the measures under the Base Erosion and Profit Shifting (BEPS) initiative.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/6/7-5 (Browse shelf) | Available | OP 2141/2017/6/7-5 |
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Holding companies have always played a central role within international groups. While the tax climate for holding companies has already changedover the last decade, their role will be further affected by some of the measures under the Base Erosion and Profit Shifting (BEPS) initiative.
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