£130.00

Kluwer Law International - Double Non-taxation and Hybrid Entities

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Description

Explore a critical examination of international tax policy with Double Non-taxation and the Use of Hybrid Entities. Part of the Series on International Taxation (66), this book offers a detailed review of the OECD's approach to Base Erosion and Profit Shifting (BEPS) Action 2. As the global tax landscape undergoes significant transformations, the issues of hybrid entities and double non-taxation have become central to international commitments. This text proposes an informed alternative method designed around the core tax policy goals of simplicity, coherence, and ease of administration. It is an essential resource for professionals looking to understand the implications of the OECD BEPS project and the evolving complexities of the modern tax world.

Key Features

Provides a critical review of the OECD's approach to Base Erosion and Profit Shifting (BEPS) Action 2.

Proposes an alternative method for tax policy based on simplicity and coherence.

Addresses the growing importance of hybrid entities in the current international tax context.

Offers insights into the tax policy aims of ease of administration for complex systems.

Part of the respected Series on International Taxation, Volume 66.

Product Specifications

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

Barcode

No barcode data available

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