Abstract
In this article, the author considers the key issues of abuse and economic substance in relation to the G20/OECD Base Erosion and Profit Shifting initiative, with special emphasis on Action 1 and Action 6 of the OECD Action Plan.
| Original language | English |
|---|---|
| Pages (from-to) | 399-409 |
| Journal | Bulletin for International Taxation |
| Volume | 69 |
| Issue number | 6-July |
| Publication status | Published - 2015 |