The Resource Antimisbruik in verdragen : dat kan specifieker!

Antimisbruik in verdragen : dat kan specifieker!

Label
Antimisbruik in verdragen : dat kan specifieker!
Title
Antimisbruik in verdragen : dat kan specifieker!
Creator
Subject
Language
eng
Summary
In this article, the author describes the minimum standard against improper use of tax treaties introduced in the OECD base erosion and profit shifting (BEPS) Action 6. Furthermore, the author looks at the principle purpose test in the Multilateral Instrument and criticizes the tendency to apply the same generic measures to tax evasion as to improper use of tax treaties
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7189 ; p. 586-594
http://library.link/vocab/creatorName
Rasenberg, M.C
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • MLI
  • treaty abuse
  • principal purpose test
Label
Antimisbruik in verdragen : dat kan specifieker!
Instantiates
Publication
Label
Antimisbruik in verdragen : dat kan specifieker!
Publication

Library Locations

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