1212 records matched your query       

Title:

Tax incentives in the BEPS Era / editorial team, Madalina Cotrut, Kennedy Munyandi (managing editors), Wooje Choi, Vanessa Arruda Ferreira, John Rienstra.

Publisher:

IBFD,

Copyright Date:

2018

Description:

xxii, 308 pages ; 23 cm

Subject:

OECD/G20 Base Erosion and Profit Shifting Project.
International business enterprises--Law and legislation.--Law and legislation.
Tax incentives--Law and legislation.
Tax incentives--Law and legislation.
anti-avoidance.
BEPS.
corporate income tax.
enterprise zone.
investment incentive.
ruling.
State aid.
tax competition.
tax holiday.
tax incentive.
tax treaty.

Other Authors:

Cotrut, Madalina, editor.
Munyandi, Kennedy, editor.

Notes:

Includes bibliographical references.

Contents:

Chapter 1: Introduction to tax incentives in the BEPS era / Calderón Manrique, D. Calderón Manrique, D. ; p. 3-25
Chapter 10: Tax competition : and the winner is... / Saw, R. ; p. 283-305
Chapter 2: Tax holidays / Muyaa, E. ; p. 29-65
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 / Offermanns, R.H.M.J. Offermanns, R.H.M.J. ; p. 67-124
Chapter 4: Reduced tax rates at a crossroads : before and after the OECD BEPS project / Olejnicka, M. Olejnicka, M. ; p. 125-146
Chapter 5: Special economic zones : the acceptance of tax incentives in the BEPS world / Laukkanen, A. ; p. 147-169
Chapter 6: Tax incentives and tax treaties / Perdelwitz, A. Perdelwitz, A. ; p. 173-205
Chapter 7: Challenges of unlawful and incompatible State aid investigations in the tax incentives realm / Cotrut, M. ; p. 207-230
Chapter 8: Tax rulings : uncertain certainty / Bal, A.M. ; p. 231-258
Chapter 9: The effectiveness of tax incentives / Kommer, V. van ; p. 261-282

Summary:

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.

Series:

IBFD Tax Research Series ; Volume 3

ISBN:

9087224443
9789087224448

OCLC:

(OCoLC)1027812270

LCCN:

2017453792

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)