Abstract
The authors argue it is not so much imposible to draft theoretically well founded definitions for determining the residence of companies, but to effectively address tax base erosion and other tax planning. A "substance-safe harbour" may result in "substance tax planning"and "substance competition".
Original language | English |
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Title of host publication | Corporate Tax Residence and Mobility |
Editors | Edoardo Traversa |
Place of Publication | Amsterdam |
Publisher | IBFD |
Chapter | 4 |
Pages | 105-134 |
ISBN (Print) | 978-90-8722-451-6 |
Publication status | Published - 2018 |
Event | 2017 European Association of Tax Law Professors Congress: EATLP - Faculty of Law and Administration University of Lodz, Lodz, Poland Duration: 1-Jun-2017 → 3-Jun-2017 http://www.eatlp.org/congresses/this-years-congress/286-2017-eatlp-congress-1-3-june-in-lodz-poland |
Publication series
Name | EATLP International Tax Series |
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Number | 826 |
Volume | 16 |
ISSN (Print) | 1574-9789 |
Conference
Conference | 2017 European Association of Tax Law Professors Congress |
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Country/Territory | Poland |
City | Lodz |
Period | 01/06/2017 → 03/06/2017 |
Internet address |