The economic allocation of income and the disregarding of narrowly held entities following the OECD/G20 Base Erosion and Profit Shifting Project electrónico coordination of work on exchange of information and income allocation rules Pablo A. Hernández González-Barreda
By: Hernández González Barreda, Pablo Andrés
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Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | INTERCAMBIO DE INFORMACION TRIBUTARIA | ATRIBUCIÓN DE BENEFICIOS | DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES
In:
Bulletin for International Taxation v. 76, n. 7, 2022, 4 19 p.Summary: The implications of developments regarding exchange of information rules together with changes to the international taxation regime have been underestimated. The use of economic concepts to exchange information relating to tax treaties could overapply economic and substance approaches in the allocation of income, thereby disregarding legal arrangements and persons.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/7-3 (Browse shelf) | Available | BIT/2022/7-3 |
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Resumen.
The implications of developments regarding exchange of information rules together with changes to the international taxation regime have been underestimated. The use of economic concepts to exchange information relating to tax treaties could overapply economic and substance approaches in the allocation of income, thereby disregarding legal arrangements and persons.
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