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Advanced issues in international and European tax law /
| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
Oxford ; Portland, Ore. :
Hart Publishing,
[2015]
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| Subjects: | |
| Access: | Online version |
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|---|---|---|---|
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| 005 | 20200831121611.0 | ||
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| 035 | |a (OCoLC)ocn936117792 | ||
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| 016 | 7 | |a 017979818 |2 Uk | |
| 020 | |a 9781849469548 |q (electronic bk.) | ||
| 020 | |a 1849469547 |q (electronic bk.) | ||
| 020 | |a 9781849469555 |q (electronic bk.) | ||
| 020 | |a 1849469555 |q (electronic bk.) | ||
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| 020 | |z 1849466955 | ||
| 043 | |a e------ | ||
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| 049 | |a PVUM | ||
| 100 | 1 | |a Panayi, Christiana HJI. | |
| 245 | 1 | 0 | |a Advanced issues in international and European tax law / |c Christiana HJI Panayi. |
| 264 | 1 | |a Oxford ; |a Portland, Ore. : |b Hart Publishing, |c [2015] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Includes index. | ||
| 506 | |a Electronic access restricted to Villanova University patrons. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Foreword ; Preface ; Contents ; TABLE OF CASES ; TABLE OF LEGISLATION ; TABLE OF INTERNATIONAL INSTRUMENTS ; Introduction ; 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes ; 1.1. Harmful Tax Competition, Tax Havens, Base Erosion and Profit Shifting ; 1.2. Aggressive Tax Planning of Multinationals: The Politics of the Debate ; 1.3. Good Governance in Tax Matters ; 1.4. Corporate Social Responsibility and Aggressive Tax Planning ; 1.5. Tax in the Boardroom ; 1.6. Conclusion. | |
| 505 | 8 | |a 2. The OECD/G20 Base Erosion and Profit Shifting Project: Actions 1-5 2.1. Addressing Base Erosion and Profit Shifting ; 2.2. The Beps Action Plan ; 2.3. Action 1: Addressing the Tax Challenges of the Digital Economy ; 2.4. Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements ; 2.5. Action 3: Strengthen CFC Rules ; 2.6. Action 4: Limit Base Erosion via Interest Payments and Other Financial Payments ; 2.7. Action 5: Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance. | |
| 505 | 8 | |a 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6-10 3.1. Action 6: Prevent Treaty Abuse ; 3.2. Action 7: Prevent the Artificial Avoidance of PE Status ; 3.3. Action 8: Intangibles ; 3.4. Actions 9 and 10: Risks and Capital and Other High Transactions ; 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10-15; 4.1. Action 11: Establish Methodologies to Collect and Analyse Data on Beps and the Actions to Address it. | |
| 505 | 8 | |a 4.2. Action 12: Require Taxpayers to Disclose their Aggressive Tax Planning Arrangements 4.3. Action 13: Re-Examine Transfer Pricing Documentation ; 4.4. Action 14: Make Dispute Resolution Mechanisms More Effective ; 4.5. Action 15: Develop a Multilateral Instrument ; 4.6. Beps and Developing Countries ; 5. International Tax Avoidance and European Union Law ; 5.1. The Judicial Development of A Principle of Abuse of Tax Law ; 5.2. The EU Policy on Tax Abuse and Aggressive Tax Planning ; 5.3. The Aftermath of the Action Plan ; 5.4. The Tax Transparency Package. | |
| 505 | 8 | |a 5.5. The Group on Digital Economy 5.6. The Code of Conduct Group on Business Taxation ; 6. The Compatibility of the BEPS Proposals with European Union Law ; 6.1. Rules on the Determination and/or Allocation of Taxing Rights: Beps Actions 1, 7-10 ; 6.2. Unilaterally-Imposed and Mechanical Linking Rules: Beps Action 2 ; 6.3. Rules Targeting Wholly or Partly Artificial Arrangements: Beps Action 3 ; 6.4. Group-Wide Rules and Comparability Issues: Beps Action 4 ; 6.5. Modified Nexus Approach and Economic Substance: Beps Action 5 ; 6.6. Double Non-Taxation, Lobs and PpTs: Beps Action 6. | |
| 598 | |a 31-AUG-20 | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Transfer pricing |x Taxation. | |
| 650 | 0 | |a Taxation |x Law and legislation |z European Union countries. | |
| 650 | 7 | |a Taxation & duties law. |2 bicssc | |
| 650 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 650 | 7 | |a Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01143921 | |
| 650 | 7 | |a Transfer pricing |x Taxation. |2 fast |0 (OCoLC)fst01154633 | |
| 651 | 7 | |a European Union countries. |2 fast |0 (OCoLC)fst01269470 | |
| 655 | 4 | |a Electronic books. | |
| 710 | 2 | |a PALCI EBSCO books. | |
| 776 | 0 | 8 | |i Print version: |z 9781849469548 |
| 856 | 4 | 0 | |z Online version |u http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1160127 |t 0 |
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| 952 | f | f | |p Default |a Villanova University |b Villanova PA |c Falvey Memorial Library |d World Wide Web |t 0 |e K4460 |h Library of Congress classification |i Electronic Books |n 1 |