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Limiting Base Erosion

Schriftenreihe IStR Band 104

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS Actions were released by the OECD in as early as October 2015, the question how to effectively target base erosion practices still has not lost any of its topicality. Following the efforts of the OECD in developing a new international tax environment, the focus of attention has now partly shifted to the OECD Member countries that have to properly implement the OECD recommendations in their domestic laws as well as in their tax treaty practice. In this respect, a comprehensive analysis in the literature of all the issues related to base erosion proves to be of the utmost importance in order to provide practical guidance to the Member countries during that the process of implementation.This book deals especially with four key areas of interest: • Limiting base erosion by neutralizing the effects of hybrid mismatch arrangements• Limiting base erosion by strengthening CFC rules• Measures against base erosion via interest deductions and other financial payments• Limiting base erosion by improving transfer pricing rules. On that basis, 27 concrete topics were chosen in order to address the four key areas of interest from different viewpoints. Base erosion and the challenges they present: read more in “Limiting Base Erosion”.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 568 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 30.08.2017

99,99 € inkl. MwSt.
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Limiting Base Erosion

Schriftenreihe IStR Band 104

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Hybrid mismatch arrangements, CFC rules, transfer pricing rules: “Limiting Base Erosion”, the general topic for the master theses of the part-time LL.M. program 2015-2017, has been one of the most controversial topics in international tax law ever since the initiation of the OECD BEPS Project in 2013. Even though the final reports of the 15 BEPS Actions were released by the OECD in as early as October 2015, the question how to effectively target base erosion practices still has not lost any of its topicality. Following the efforts of the OECD in developing a new international tax environment, the focus of attention has now partly shifted to the OECD Member countries that have to properly implement the OECD recommendations in their domestic laws as well as in their tax treaty practice. In this respect, a comprehensive analysis in the literature of all the issues related to base erosion proves to be of the utmost importance in order to provide practical guidance to the Member countries during that the process of implementation.This book deals especially with four key areas of interest: • Limiting base erosion by neutralizing the effects of hybrid mismatch arrangements• Limiting base erosion by strengthening CFC rules• Measures against base erosion via interest deductions and other financial payments• Limiting base erosion by improving transfer pricing rules. On that basis, 27 concrete topics were chosen in order to address the four key areas of interest from different viewpoints. Base erosion and the challenges they present: read more in “Limiting Base Erosion”.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 568 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format:

Erscheinungsdatum: 30.08.2017

99,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

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Introduction to Austrian Tax Law

based on Kofler, Lang, Rust, Schuch, Spies, Staringer „Einführung in das Steuerrecht“

Produktform: Buch / Einband - flex.(Paperback)

Verlag: Facultas, Auflage 4, 186 Seiten

Erscheinungsdatum: 21.02.2023

27,20 € inkl. MwSt.
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Introduction to Austrian Tax Law

based on Kofler, Lang, Rust, Schuch, Spies, Staringer „Einführung in das Steuerrecht“

Produktform: E-Buch Text Elektronisches Buch in proprietärem

Verlag: Facultas, Auflage 4, 186 Seiten

Elektronisches Format: PDF

Erscheinungsdatum: 21.02.2023

24,99 € inkl. MwSt.
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Introduction to Austrian Tax Law

based on Lang, Rust, Schuch, Staringer "Einführung in das Steuerrecht"

Produktform: E-Buch Text Elektronisches Buch in proprietärem


This introduction to the Austrian tax system focuses on personal income tax, corporate income tax, VAT and Austrian procedural law. Updated with the current legislative changes and divided into ten modules, this book is designed to provide a first look at the legal principles guiding these codes, how the taxes are assessed and levied, and the ...

Verlag: Facultas, Auflage 3, 224 Seiten

Elektronisches Format: PDF

Erscheinungsdatum: 01.09.2018

24,30 € inkl. MwSt.
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BauRG | Baurechtsgesetz

Kommentar

Produktform: Buch / Einband - fest (Hardcover)


Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 272 Seiten

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Erscheinungsdatum: 18.03.2021

58,00 € inkl. MwSt.
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GebG | Gebührengesetz

Kommentar inkl. GSpG, VersStG und WerbeAbgG

Produktform: Buch / Einband - fest (Hardcover)


Verlag: Linde Verlag Ges.m.b.H., Auflage 2, 1568 Seiten

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Erscheinungsdatum: 07.04.2020

248,00 € inkl. MwSt.
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GrEStG | Grunderwerbsteuergesetz

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Produktform: Buch / Einband - fest (Hardcover)


Verlag: Linde Verlag Ges.m.b.H., Auflage 2, 1272 Seiten

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Erscheinungsdatum: 09.08.2024

260,00 € inkl. MwSt.
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