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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Bulletin for International Taxation
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Journal article
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Restricted until
2099-12-31
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