Abuse and Economic Substance in a Digital BEPS World

    Research output: Contribution to journalArticle

    Abstract

    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.
    Original languageEnglish
    Pages (from-to)399-409
    JournalBulletin for International Taxation
    Volume69
    Issue number6/7
    Publication statusPublished - 2015

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