3 Sep 2014 Forms of international tax avoidance by companies.. 2.3.2 Special purpose vehicles for international loans or issuances. 19. 2.4 avoidance, this report shows that their international investments and services raise many questions resident in a different jurisdiction than the paying party.

Company Residence Tax Havens and Upstream Loans: Working Party Report

Each jurisdiction also has two stand-alone reports associated with it. The world of offshore tax havens and secrecy jurisdictions is an ecosystem, with different  REPORT on tax rulings and other measures similar in nature ... having regard to the Commission proposal on the Anti-Tax Avoidance. hybrid mismatches and offshore loan structures; whereas companies heard by its Special tax treaties allocate taxing rights between source and residence countries;. the Code of Conduct Group on business taxation, the High Level Working Group  en en report - European Parliament - europa.eu 8 Mar 2019 on financial crimes, tax evasion and tax avoidance.. Taxation (CoC Group), and to this Group's regular reports to the ECOFIN Council,. – Commission Staff Working Document of 26 June 2017 on improving cooperation between in Latvia cannot be used to ban letterbox companies resident in EU  Canadian Tax Journal, Vol. 63, no. 1, 2015

1 Apr 2018 transfer pricing, controlled foreign companies and anti-avoidance Gagan Malik (resident in Singapore) Toronto – Asia-Pacific Business Group – Global Tax Desk Network Effective from 1 January 2018, for related-party loans, the net Taxable income is the income reported in companies'. Corporate Tax Haven Index

United Kingdom: new controlled foreign corporation rules; a ...

REPORT on tax rulings and other measures similar in nature ...

Base Erosion and Profit Shifting - OECD 12 Feb 2013 The Report notes that BEPS constitutes a serious risk to tax revenues, tax Countering base erosion, which mainly looks at anti-avoidance Company (CFC) and on interest deductibility, and offered to work on a.. The tax treatment of related party debt-financing, captive insurance and other intra-group.

having regard to the Commission proposal on the Anti-Tax Avoidance. hybrid mismatches and offshore loan structures; whereas companies heard by its Special tax treaties allocate taxing rights between source and residence countries;. the Code of Conduct Group on business taxation, the High Level Working Group  en en report - European Parliament - europa.eu 8 Mar 2019 on financial crimes, tax evasion and tax avoidance.. Taxation (CoC Group), and to this Group's regular reports to the ECOFIN Council,. – Commission Staff Working Document of 26 June 2017 on improving cooperation between in Latvia cannot be used to ban letterbox companies resident in EU  Canadian Tax Journal, Vol. 63, no. 1, 2015