BEPS Action 2 and the non-discrimination rule under the GATS Bruno Cesar Fettermann Nogueira dos Santos
By: Santos, Bruno Cesar Fettermann Nogueira dos
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Material type: 
ArticlePublisher: 2021Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | ELUSION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS
In:
Intertax v. 49, n. 4, April 2021, p. 343-360Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/4-5 (Browse shelf) | Available | OP 2141/2021/4-5 |
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).
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