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Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

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Nội dung chi tiết: Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measuresnternational Tax Structures in th(https://khothuvien comAn Analysis of Anti-Abuse MeasuresEditorial TeamMadalina Cotrut (Managing Editor)Aleksandra Ba

lRijkele BettenRidha Hamzaoui Belema ObuoforiboOla OstaszewskaIBFDVolume 2IBFD Tax Research SeriesVisitors' address: Rietlandpark 301 1019 DW Amsterda Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

m The NetherlandsPostal address:P.O. Box 20237 1000 HE Amsterdam The NetherlandsTelephone: 31-20-554 0100Fax: 31-20-622 8658 www.ibfd.org©2015 IBI'DAl

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

l rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic,

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures or part of this publication should be directed to: permissions@ibfd.org.DisclaimerThis publication has been carefully compiled by IBFD and/or its aut

hor, but no representation is made or warranty given (either express or implied) as to the completeness or accuracy of the information it contains. IB Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

FD and/or the author are not liable for the information in this publication or any decision or consequence based on the use of it. IBFD and/or the aut

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

hor will not be liable for any direct or consequential damages arising from the use of the information contained in this publication. However. 1BFD wi

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures total liability exceed the price of the ordered product. The information contained in this publication is not intended to be an advice on any particu

lar matter. No subscriber or other reader should act on the basis of any matter contained in this publication without considering appropriate professi Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

onal advice.Where photocopying of parts of this publication is permitted under article 16B of the 1912 Copyright Act jo. the Decree of 20 June 1974, S

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

ib. 351. as amended by the Decree of 23 August 1985. Stb. 471, and article 17 of the 1912 Copyright Act. legally due fees must be paid to Stichting Rc

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures (article 16 of the 1912 Copyright Act) is concerned, one should address the publisher.ISBN 978-90-8722-333-5 (print)ISBN 978-90-8722-334-2 (eBook)ISS

N 2452-2104EiLLOvordThe tax world is in a state of flux - certainly the BEPS project has seen to that. The former certainties are no longer sure, and Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

questions abound everywhere.It is against this backdrop that this book was conceived. Its aim is a simple one - to clarify the finer and wider points

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

of the BEPS story, casting this narrative against a thorough analysis of relevant anti-avoidance rules.This book does two things. First, in picking up

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measuresdepth research carried out by its author, not only into the OECD proposals, but also into existing domestic and international tax measures. This appro

ach provides the reader with a clear view on how the BEPS proposals would, or could, work in practice. Second, this book is invaluable for the excelle Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

nt analysis that it provides on the main anti-avoidance rules currently in force, whether set out in domestic law. or under tax treaties. How these wo

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

uld interact with the BEPS proposals, and where the challenges remain - those are the key themes of this timely publication.This book is written entir

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measuresrch, and rich experience. Such research activities enrich US in our daily work. It is our expectation that our readers are similarly enriched.Belema R

. Obuoforibo CTA ATT (Fellow)Di rector. IBFD Know ledge CentreGnitxalAdiii Madalina cotrut international tax structures in the BEPS era an analysis of anti abuse measures

Managing Editor. Mad al in a Cot rutInternationalTax Structures in the BEPS Era: An Analysis of Anti-Abuse MeasuresIBFD Tax Research Series Volume 2In

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