Controversial Issues in International Tax Law: BEPS, Treaties and Unilateral MeasuresSecond Edition
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Beschrijving
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This book covers the most relevant and challenging topics in the area of international taxation, ranging from controversial aspects of the Base Erosion and Profit Shifting (BEPS) project developed by the OECD to current issues surrounding transfer pricing, taxation in the digital economy and international tax treaties. Unilateral tax measures proposed by Brazil, United States and United Kingdom are also addressed, such as the diverted profits tax and the destination-based cash flow tax.
Beschrijving
(1)
This book covers the most relevant and challenging topics in the area of international taxation, ranging from controversial aspects of the Base Erosion and Profit Shifting (BEPS) project developed by the OECD to current issues surrounding transfer pricing, taxation in the digital economy and international tax treaties. Unilateral tax measures proposed by Brazil, United States and United Kingdom are also addressed, such as the diverted profits tax and the destination-based cash flow tax.
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