Abuse and Economic Substance in a Digital BEPS World

Miranda Stewart

Abuse and Economic Substance in a Digital BEPS World

Miranda Stewart

Research output: Contribution to journal › Article › peer-review

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

Cite this

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title = "Abuse and Economic Substance in a Digital BEPS World",

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.",

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SP - 399

EP - 409

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 6-July

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Abuse and Economic Substance in a Digital BEPS World

Abstract

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