Abuse and Economic Substance in a Digital BEPS World

Date

2015

Authors

Stewart, Miranda

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Publisher

International Bureau of Fiscal Documentation IBFD Publications BV

Abstract

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.

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Citation

Source

Bulletin for International Taxation

Type

Journal article

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DOI

Restricted until

2099-12-31