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04196aam a2200613 i 4500 001 9499CF52E96D11E8978F920F97128E48 003 SILO 005 20181116010210 008 180515s2018 ne b 000 0 eng 010 $a 2017453792 020 $a 9087224443 020 $a 9789087224448 035 $a (OCoLC)1027812270 040 $a DLC $b eng $e rda $c DLC $d ERASA $d GRG $d GUL $d YDX $d OCLCO $d OCLCF $d NLBFD $d SILO 042 $a pcc 050 00 $a K4550 $b .T374 2018 082 04 $a 343.04 245 00 $a Tax incentives in the BEPS Era / $c editorial team, Madalina Cotrut, Kennedy Munyandi (managing editors), Wooje Choi, Vanessa Arruda Ferreira, John Rienstra. 264 1 $a Amsterdam : $b IBFD, $c [2018] 300 $a xxii, 308 pages ; $c 23 cm 490 1 $a IBFD Tax Research Series ; $v Volume 3 504 $a Includes bibliographical references. 520 8 $a Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives. This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities.0This book seeks to answer the following essential questions, from both a practical and an academic perspective:0- Will tax incentives be the 21st century tool for tax planning structures?0- Will states need to introduce more tax incentives in the future in order to be more competitive?0- What are the effects of the anti-abuse measures adopted by the EU Member States and recommended by the OECD on tax incentives?0- What are the challenges of securing the use of tax incentives?0- What new tax policy challenges will tax incentives bring about? 00This book answers these questions by analysing selected tax incentives that are commonly promoted by both developed and developing states, particularly those tax incentives that are of relevance to corporate income taxation. 505 0 $a Chapter 1: Introduction to tax incentives in the BEPS era / $r CalderoÌn Manrique, D. $r CalderoÌn Manrique, D. $g ; p. 3-25 505 0 $a Chapter 10: Tax competition : and the winner is... / $r Saw, R. $g ; p. 283-305 505 0 $a Chapter 2: Tax holidays / $r Muyaa, E. $g ; p. 29-65 505 0 $a Chapter 3: Tax incentives for capital investment : an analysis of investment incentives commonly used for tax planning purposes and their interaction with the OECD BEPS project and other anti-avoidance measures / $r Offermanns, R.H.M.J. $r Offermanns, R.H.M.J. $g ; p. 67-124 505 0 $a Chapter 4: Reduced tax rates at a crossroads : before and after the OECD BEPS project / $r Olejnicka, M. $r Olejnicka, M. $g ; p. 125-146 505 0 $a Chapter 5: Special economic zones : the acceptance of tax incentives in the BEPS world / $r Laukkanen, A. $g ; p. 147-169 505 0 $a Chapter 6: Tax incentives and tax treaties / $r Perdelwitz, A. $r Perdelwitz, A. $g ; p. 173-205 505 0 $a Chapter 7: Challenges of unlawful and incompatible State aid investigations in the tax incentives realm / $r Cotrut, M. $g ; p. 207-230 505 0 $a Chapter 8: Tax rulings : uncertain certainty / $r Bal, A.M. $g ; p. 231-258 505 0 $a Chapter 9: The effectiveness of tax incentives / $r Kommer, V. van $g ; p. 261-282 610 20 $a OECD/G20 Base Erosion and Profit Shifting Project. 650 0 $a International business enterprises $x Law and legislation. $x Law and legislation. 650 0 $a Tax incentives $x Law and legislation. 650 7 $a Tax incentives $x Law and legislation. $2 fast $0 (OCoLC)fst01143786 650 4 $a anti-avoidance. 650 4 $a BEPS. 650 4 $a corporate income tax. 650 4 $a enterprise zone. 650 4 $a investment incentive. 650 4 $a ruling. 650 4 $a State aid. 650 4 $a tax competition. 650 4 $a tax holiday. 650 4 $a tax incentive. 650 4 $a tax treaty. 700 1 $a Cotrut, Madalina, $e editor. 700 1 $a Munyandi, Kennedy, $e editor. 830 0 $a IBFD tax research series ; $v 3. 941 $a 1 952 $l OVUX522 $d 20190314021817.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=9499CF52E96D11E8978F920F97128E48Initiate Another SILO Locator Search