Residence, Multinational Enterprises and BEPS: Is Determining the Residence of Companies Belonging to Multinational Groups Mission Impossible?

Irene Burgers, Raymond Adema, Maarten de Wilde

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

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 languageEnglish
Title of host publicationCorporate Tax Residence and Mobility
EditorsEdoardo Traversa
Place of PublicationAmsterdam
PublisherIBFD
Chapter4
Pages105-134
ISBN (Print)978-90-8722-451-6
Publication statusPublished - 2018
Event2017 European Association of Tax Law Professors Congress: EATLP - Faculty of Law and Administration University of Lodz, Lodz, Poland
Duration: 1-Jun-20173-Jun-2017
http://www.eatlp.org/congresses/this-years-congress/286-2017-eatlp-congress-1-3-june-in-lodz-poland

Publication series

NameEATLP International Tax Series
Number826
Volume16
ISSN (Print)1574-9789

Conference

Conference2017 European Association of Tax Law Professors Congress
CountryPoland
CityLodz
Period01/06/201703/06/2017
Internet address

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