Limiting Base Erosion

Author: Erik Pinetz
Publisher: Linde Verlag GmbH
ISBN: 3709408814
Size: 73.28 MB
Format: PDF, Kindle
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This book deals especially with four key areas of interest:Limiting base erosion by neutralizing the effects of hybrid mismatch arrangementsLimiting base erosion by strengthening CFC rulesMeasures against base erosion via interest ...

Limiting Base Erosion Involving Interest Deductions And Other Financial Payments Action 4 2016 Update

Author: Organization for Economic Cooperation and Development
Publisher: Organization for Economic Co-Operation & Development
ISBN: 9789264268326
Size: 43.56 MB
Format: PDF, Docs
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The 2015 Report established a common approach which directly links an entity s net interest deductions to its level of economic activity, based on taxable earnings before interest income and expense, depreciation and amortisation (EBITDA).

The Journal Of Geology

Author: Thomas Chrowder Chamberlin
Publisher:
ISBN:
Size: 23.90 MB
Format: PDF, Mobi
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Erosion near shore, however, will, generally speaking, merely have the effect of
pushing the zone of deposition farther ... As denned by Gulliver wave-base, the
limiting plane toward which marine erosion will tend to lower the wave-cut
platform ...

Oecd G20 Base Erosion And Profit Shifting Project Preventing The Granting Of Treaty Benefits In Inappropriate Circumstances

Author: OECD
Publisher: OECD Publishing
ISBN: 9264219129
Size: 38.55 MB
Format: PDF, Kindle
View: 6048
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In some limited cases, however, it has been argued that some provisions that are
aimed at the taxation of non-residents could be interpreted as limiting a
Contracting State's right to tax its own residents. Such interpretations have been
rejected ...

Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance

Author: OECD
Publisher: OECD Publishing
ISBN: 9264218971
Size: 74.11 MB
Format: PDF, Kindle
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The nexus approach extends this principle to apply to “back-end” tax regimes that
apply to the income earned after the creation and exploitation of the IP. Thus,
rather than limiting jurisdictions to IP regimes that only provide benefits directly to
 ...

The Liquidation Of Government Debt

Author: Ms. Carmen Reinhart
Publisher: International Monetary Fund
ISBN: 1498338380
Size: 17.34 MB
Format: PDF, Kindle
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The size of the FR tax base (the stock of domestic debt outstanding) varies
considerably through time and countries across ... of “captive domestic audiences
” where these debts are placed, which are an integral part of limiting tax base
erosion.

Harmful Tax Competition An Emerging Global Issue

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 12.86 MB
Format: PDF
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The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes".