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The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership).
| Call Number | 12 SUB flo |
| Author(s) | Florian Navisotschnigg |
| Publisher | Kluwer Law International |
| Collation | viii, 192p.; 25.5cm |
| Language | English |
| Classification | 12 SUB flo |
| ISBN/ISSN | 9789403548951 |
| Edition | |
| Release Date | 2022 |
| Topic(s) | Tax Law Study |
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