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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 FSC MIX FSC C103993 V 43 Ju 2