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Taxation of investment funds following the OECD base erosion and profit shifting initiative part 1 Martine Merten Electrónico

By: Merten, Martine .

Material type: Article

ArticlePublisher: 2019Subject(s): FONDOS DE INVERSION

In: Bulletin for International Taxation v. 73, n. 5, 2019, p. 76-88 Summary: In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/5-4 (Browse shelf)	Available		BIT/2019/5-4

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Previous	BIT/2019/5-1 A comparison of the US economic substance doctrine with Italy's new abuse of law rules	BIT/2019/5-2 Patent boxes	BIT/2019/5-3 Interpreting the factor of dominion in conduit company cases	BIT/2019/5-4 Taxation of investment funds following the OECD base erosion and profit shifting initiative	BIT/2019/5-5 The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan	BIT/2019/5-6 Prohibition of confiscatory taxation in Latin jurisprudence	BIT/2019/5-7 Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018	Next

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In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.

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Taxation of investment funds following the OECD base erosion and profit shifting initiative part 1 Martine Merten Electrónico

By: Merten, Martine.

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By: Merten, Martine .