The Resource Action 6: preventing the granting of treaty benefits in inappropriate circumstances

Action 6: preventing the granting of treaty benefits in inappropriate circumstances

Label
Action 6: preventing the granting of treaty benefits in inappropriate circumstances
Title
Action 6: preventing the granting of treaty benefits in inappropriate circumstances
Creator
Subject
Language
eng
Summary
The 2013 Action Plan on Base Erosion and Profit Shifting (the BEPS Action Plan) identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. This article looks at the work done to counter the unintended uses of tax treaties in an international context
Citation source
In: International tax review. - London. - Vol. 26 (2015),
Geographic coverage
OECD
Language note
English
Label
Action 6: preventing the granting of treaty benefits in inappropriate circumstances
Instantiates
Publication
Label
Action 6: preventing the granting of treaty benefits in inappropriate circumstances
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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