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.
