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Kluwer Law International Double Non-taxation & Hybrid Entities - BEPS Action 2 Analysis

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Description

Double Non-taxation and the Use of Hybrid Entities examines the OECD's Base Erosion and Profit Shifting (BEPS) Action 2 framework and presents an alternative policy approach centred on simplicity, coherence and administrative efficiency. This comprehensive book addresses the growing significance of double non-taxation and hybrid entity structures within the evolving international tax landscape. Published by Kluwer Law International as part of the Series on International Taxation (volume 66), this work offers tax practitioners, policymakers and scholars a critical analysis of current BEPS methodologies alongside practical solutions for addressing tax avoidance through hybrid arrangements. Essential reading for understanding how jurisdictions can combat profit shifting whilst maintaining coherent tax systems.

Key Features

Kluwer Law International publishes this specialist text as volume 66 in the Series on International Taxation.

Provides critical review of OECD BEPS Action 2 approach to double non-taxation and hybrid entity taxation.

Proposes alternative methods focused on tax policy aims of simplicity, coherence and administrative ease.

Addresses hybrid entities and double non-taxation issues within the context of international tax reform and BEPS commitments.

Offers practical guidance for tax professionals navigating complex cross-border structures and profit shifting risks.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
24 April 2018
Listed Since
13 April 2018

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