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43 Intertax 1 (2015)

handle is hein.kluwer/intrtax0043 and id is 1 raw text is: 






CONTENTS













BEPS: A Special Issue on the Base Erosion and

Profit Shifting Initiative


Editorial
2           The Base Erosion and Profit Shifting (BEPS) Initiative under Analysis
            Ana Paula Dourado


Articles

6           An Opportunistic, and yet Appropriate, Revision of the Source Threshold for
            the Twenty-First Century Tax Treaties
            Eva Escribano Lopez

14          BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements
            Reinout de Boer & Otto Marres

42          Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC
            Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6
            Ana Paula Dourado

58          Limit Base Erosion via Interest Deduction and Others
            Emilio Cencerrado Milldn & Maria Teresa Soler Roch

72          Transfer Pricing in BEPS: First Round - Business Interests Win (But, Not in
            Knock-Out)
            Yariv Brauner

85         The BEPS Project: Disclosure of Aggressive Tax Planning Schemes
           Philip Baker

91          BEPS: The Issues of Dispute Resolution and Introduction of a Multilateral Treaty
           Jacques Malherbe

96         US-Based Pushback on BEPS
           Robert G. Rinninsland & Kenneth Loho

106        Tax Holidays in a BEPS-Perspective
           Hilde Maehlum Bjerkestuen & Hans Georg Wille




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