Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

Record Detail Back

Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership).

Statement of Responsibility

Author(s)

Florian Navisotschnigg - Personal Name

Edition

Call Number

12 SUB flo

ISBN/ISSN

9789403548951

Subject(s)

Classification

12 SUB flo

Series Title

GMD

Book

Language

English

Publisher

Kluwer law international

Publishing Year

2022

Publishing Place

Amsterdam

Collation

viii, 192p.; 25.5cm

Specific Detail Info

File Attachment

LOADING LIST...

Availability

LOADING LIST...