Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights

Hans van den Hurk

doi:10.26481/mup.22001.08

Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Abstract

Many ways of tax avoidance have been included in the BEPS plans. One was politically the worst but impossible to include. I described the issue and created steps for a solution

Original language	English
Title of host publication	Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch
Editors	J. Korving, N. Kerinc, F. Souza de Man
Place of Publication	Maastricht
Publisher	Maastricht University Press
Pages	1-18
Number of pages	18
ISBN (Print)	9789403676012
DOIs	https://doi.org/10.26481/mup.22001.08
Publication status	Published - 14 Oct 2022

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10.26481/mup.22001.08Licence: CC BY-NC-ND

Cite this

van den Hurk, H. (2022). Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights. In J. Korving, N. Kerinc, & F. Souza de Man (Eds.), Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch (pp. 1-18). Maastricht University Press. https://doi.org/10.26481/mup.22001.08

van den Hurk, Hans. / Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights. Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch. editor / J. Korving ; N. Kerinc ; F. Souza de Man. Maastricht : Maastricht University Press, 2022. pp. 1-18

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van den Hurk, H 2022, Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights. in J Korving, N Kerinc & F Souza de Man (eds), Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch. Maastricht University Press, Maastricht, pp. 1-18. https://doi.org/10.26481/mup.22001.08

Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights. / van den Hurk, Hans.
Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch. ed. / J. Korving; N. Kerinc; F. Souza de Man. Maastricht: Maastricht University Press, 2022. p. 1-18.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

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van den Hurk H. Offshore indirect transfers, how to convert a legitimate but complex executable taxing right for source states into a balanced situation between source state taxing rights and tax payer rights. In Korving J, Kerinc N, Souza de Man F, editors, Taxes Crossing Borders (and Tax Professors Too). Liber Amicorum Prof. Dr R.G. (Rainer) Prokisch. Maastricht: Maastricht University Press. 2022. p. 1-18 doi: 10.26481/mup.22001.08