Journal article

Abuse and Economic Substance in a Digital BEPS World

M Stewart

Bulletin for International Taxation | Ibfd | Published : 2015

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.

University of Melbourne Researchers