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Action 6 of the OECD/G20 BEPS initiative the effect on holding companies Radhika Karadkar Electrónico

By: Karadkar, Redhika .

Material type: Article

ArticlePublisher: 2017Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| EVASION FISCAL

| PREVENCIÓN

| TAX RULINGS

| PROPIEDAD INTELECTUAL

| EMPRESAS MULTINACIONALES

| INTERES

| DEDUCCIONES

| IMPUESTOS

| ELUSION FISCAL

In: Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: 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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2017/3/4-10 (Browse shelf)	Available		BIT/2017/3/4-10

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Previous	BIT/2017/2-8 Trump's take	BIT/2017/2-9 Status of the implementation of the OECD/G20 BEPS initiative in China and future developments	BIT/2017/3/4-1 The UN Committee of Experts and the UN Model	BIT/2017/3/4-10 Action 6 of the OECD/G20 BEPS initiative	BIT/2017/3/4-11 Guidance on the application of the principal purpose test in tax treaties	BIT/2017/3/4-12 The " other income " article in tax treaties as interpreted by the courts	BIT/2017/3/4-13 Analysis of the case law on the scope of article 17 of the OECD Model	Next

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.

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Biblioteca del Instituto de Estudios Fiscales

Action 6 of the OECD/G20 BEPS initiative the effect on holding companies Radhika Karadkar Electrónico

By: Karadkar, Redhika.

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By: Karadkar, Redhika .