The Resource Anti-avoidance rules in recent tax treaties

Anti-avoidance rules in recent tax treaties

Label
Anti-avoidance rules in recent tax treaties
Title
Anti-avoidance rules in recent tax treaties
Creator
Subject
Language
  • eng
  • eng
Summary
The author, in this article, examines how countries have used the anti-avoidance provisions contained in the OECD Model (2010) in recent tax treaties to deal with inappropriate structures involving passive income, such as dividends, interest, royalties and capital gains
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012), no. 6 ; p. 319-322
http://library.link/vocab/creatorName
Law, S.B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • anti-avoidance
Label
Anti-avoidance rules in recent tax treaties
Instantiates
Publication
Note
20120821
Other control number
bifd061204.pdf
Label
Anti-avoidance rules in recent tax treaties
Publication
Note
20120821
Other control number
bifd061204.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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