• Koleksi
  • Informasi
Menara DDTC, Lantai 2 Jl. Raya Boulevard Barat Blok XC 5-6 No. B, Kelapa Gading Barat, Kelapa Gading, Jakarta Utara, 14240 - IndonesiaMenara DDTC, Lantai 2
Jl. Raya Boulevard Barat Blok XC 5-6 No. B, Kelapa Gading Barat, Kelapa Gading, Jakarta Utara, 14240 - Indonesia
Tentang DDTC Library
  • Beranda
  • Koleksi
  • Informasi
Jam Kerja
  • Senin - Jumat:
    09:00 - 17:00 WIB
  • Istirahat:
    12:00 - 13:00 WIB
Kontak
  • Hotline:
    +62-21-2938-2700
  • Email:
    [email protected]
Copyright © 2025 Created internally by DDTC Digital Transformation Team. All rights reserved.
Parallax background
Cover per_Substance_in_International_Tax_Law.jpg.jpg
Book

Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

Florian Navisotschnigg
Tersedia
Salinan:
1/1
Lihat ketersediaan buku
4007-x
Tersedia

Bagikan Buku Ini:

Informasi:

Hubungi Kami
Lihat Lokasi
Baca Peraturan
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).
Nomor Panggil12 SUB flo
PenulisFlorian Navisotschnigg
PenerbitKluwer Law International
Kolasiviii, 192p.; 25.5cm
BahasaEnglish
Klasifikasi12 SUB flo
ISBN/ISSN9789403548951
Edisi
Tanggal Terbit2022
TopikTax Law Study

Rekomendasi Lainnya

Cover Tax Nexus and Jurisdiction in International and EU Law
Tersedia

Tax Nexus and Jurisdiction in International and EU Law

IBFD
Cover Comparative Tax Law, Second Edition
Tersedia

Comparative Tax Law, Second Edition

Kluwer Law International
Cover A Research Agenda for Tax Law
Tersedia

A Research Agenda for Tax Law

Edward Elgar Publishing
Cover Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership
Tersedia

Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership

Kluwer Law International
Cover Constitution of Tax: A Tale of Four Constitutional Amendments and Consumption Taxes
Tersedia

Constitution of Tax: A Tale of Four Constitutional Amendments and Consumption Taxes

Oakbridge Publishing
Cover Pokok-pokok Hukum Pajak
Tersedia

Pokok-pokok Hukum Pajak

Setara Press
Cover Tax Legislation: Standards, Trends, and Challenges
Tersedia

Tax Legislation: Standards, Trends, and Challenges

Wolters Kluwer
Cover Exploring the Nexus Doctrine In International Tax Law
Tersedia

Exploring the Nexus Doctrine In International Tax Law

Kluwer Law International
Cover Taxation and Cultural Heritage
Tersedia

Taxation and Cultural Heritage

IBFD
Cover Interpretation of statutes
Tersedia

Interpretation of statutes

Taxmann