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

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

Label
BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
Title
BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
Creator
Subject
Language
eng
Summary
The OECD base erosion and profit shifting (BEPS) project Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS concerns
Citation source
In: Tax planning international review. - London. - Vol. 43 (2016), no. 8 ; 6 p
http://library.link/vocab/creatorName
Alimandi, F
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • treaty abuse
  • treaty shopping
  • LoB
Label
BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
Instantiates
Publication
Label
BEPS 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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