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Abuse and Economic Substance in a Digital BEPS World

Stewart, Miranda

Description

In this article, the author considers the key issues of abuse and economic substance in relation to the G20/OECD Base Erosion and Profit Shifting initiative, with special emphasis on Action 1 and Action 6 of the OECD Action Plan.

dc.contributor.authorStewart, Miranda
dc.date.accessioned2021-02-17T04:01:19Z
dc.identifier.issn1819-5490
dc.identifier.urihttp://hdl.handle.net/1885/223230
dc.description.abstractIn this article, the author considers the key issues of abuse and economic substance in relation to the G20/OECD Base Erosion and Profit Shifting initiative, with special emphasis on Action 1 and Action 6 of the OECD Action Plan.
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherInternational Bureau of Fiscal Documentation IBFD Publications BV
dc.rights© IBFD
dc.sourceBulletin for International Taxation
dc.titleAbuse and Economic Substance in a Digital BEPS World
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume69
dc.date.issued2015
local.identifier.absfor180125 - Taxation Law
local.identifier.absfor140215 - Public Economics- Taxation and Revenue
local.identifier.ariespublicationu5366479xPUB269
local.type.statusPublished Version
local.contributor.affiliationStewart, Miranda, College of Asia and the Pacific, ANU
local.description.embargo2099-12-31
local.bibliographicCitation.issue6/7
local.bibliographicCitation.startpage399
local.bibliographicCitation.lastpage409
dc.date.updated2020-11-08T07:23:54Z
CollectionsANU Research Publications

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