The Resource Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2

Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2

Label
Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
Title
Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
Creator
Subject
Language
eng
Summary
The author, in Part 2 of this article, concludes his examination of the effects of the inclusion of anti-abuse measures in tax treaties following the implementation of the OECD Multilateral Instrument (MLI), together with the implications of this for the OECD Base Erosion and Profit Shifting (BEPS) initiative
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 2 ; p. 70-86
http://library.link/vocab/creatorName
Bergedahl, C
Language note
English
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • BEPS Action Plan
  • treaty abuse
  • principal purpose test
  • LoB
  • anti-avoidance
  • OECD Model
Label
Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
Instantiates
Publication
Label
Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
Publication

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