Special Issue: BEPS: A Special Issue on the Base Erosion and Profit Sharing Initiative

Contents of this Special Issue of Intertax are:

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

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

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

+ 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

+ Limit Base Erosion via Interest Deduction and Others Emilio Cencerrado Millán
María Teresa Soler Roch

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

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

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

+ US-Based Pushback on BEPS
Robert G. Rinninsland, Kenneth Lobo

+ Tax Holidays in a BEPS-Perspective
Hilde Mæhlum Bjerkestuen, Hans Georg Wille

• Primary Source