{"title":"BEPS混合实体提案:滑坡效应，尤其是对发展中国家","authors":"Dhruv Sanghavi","doi":"10.2139/ssrn.2915454","DOIUrl":null,"url":null,"abstract":"Two principle purposes of the OECD/G20 BEPS project can be identified: First, to combat against aggressive tax planning which results in less than single taxation, and secondly, to allocate taxing rights to the state in which the economic activity gives rise to income. This note demonstrates that Article 1(2) tends to enable diametrically opposite results.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"14","resultStr":"{\"title\":\"BEPS Hybrid Entities Proposal: A Slippery Slope, Especially for Developing Countries\",\"authors\":\"Dhruv Sanghavi\",\"doi\":\"10.2139/ssrn.2915454\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Two principle purposes of the OECD/G20 BEPS project can be identified: First, to combat against aggressive tax planning which results in less than single taxation, and secondly, to allocate taxing rights to the state in which the economic activity gives rise to income. This note demonstrates that Article 1(2) tends to enable diametrically opposite results.\",\"PeriodicalId\":330166,\"journal\":{\"name\":\"Law & Society: Public Law - Tax eJournal\",\"volume\":\"48 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"14\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Law & Society: Public Law - Tax eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2915454\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society: Public Law - Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2915454","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
BEPS Hybrid Entities Proposal: A Slippery Slope, Especially for Developing Countries
Two principle purposes of the OECD/G20 BEPS project can be identified: First, to combat against aggressive tax planning which results in less than single taxation, and secondly, to allocate taxing rights to the state in which the economic activity gives rise to income. This note demonstrates that Article 1(2) tends to enable diametrically opposite results.
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