New structuring considerations for intra-group deals.

• Autores: David Spencer
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014
• Idioma: inglés
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• Resumen

  • The article focuses on the 15-step plan by the Organization for Economics and Development (OECD) to address harmful tax practices. Topics discussed include the implications of this plan for corporate structuring, a February 2013 report from OECD titled "Addressing Base Erosion and Profit Shifting," and its seminal 1998 report "Harmful Tax Competition: An Emerging Global Issue."