The Resource A multi-level approach to ''Treaty entitlement'' under the BEPS Project

A multi-level approach to ''Treaty entitlement'' under the BEPS Project

Label
A multi-level approach to ''Treaty entitlement'' under the BEPS Project
Title
A multi-level approach to ''Treaty entitlement'' under the BEPS Project
Creator
Subject
Language
eng
Summary
This article analyses the three policy approaches to tax treaty entitlement that can be drawn from the new provisions introduced into the OECD Model (2017): the structural approach, the analytic approach and the syncretic approach. The article specifically describes the OECD Model and Commentary (2017). The analysis reveals important aspects of the impact of BEPS on tax treaties, notably that there are new limitations on treaty entitlement in addition to a general ban on double treaty exemption
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 12 ; p. 542-553
http://library.link/vocab/creatorName
Garbarino, C
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • BEPS Project (OECD)
  • transparency
  • hybrid mismatch
  • LoB
  • principal purpose test
Label
A multi-level approach to ''Treaty entitlement'' under the BEPS Project
Instantiates
Publication
Label
A multi-level approach to ''Treaty entitlement'' under the BEPS Project
Publication

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      52.3736660 4.9336932
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