Abuse and Economic Substance in a Digital BEPS World

Journal
Stewart, M.
International; OECD
Bulletin for International Taxation 2015 (Volume 69), No. 6/7
PriceUSD 45

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.