The Resource BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans

BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans

Label
BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
Title
BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
Creator
Subject
Language
eng
Summary
This article analyses the report on Action 6 of the OECD base erosion and profit shifting (BEPS) project in which the OECD provides a minimum standard of measures that could be taken against treaty shopping. The authors explore which of the proposed measures could be introduced in the Netherlands, taking into account that the expediency, legal certainty, proportionality, relationship with EU law and the reputation of the Netherlands will be preserved. In their analysis they involve the current Dutch tax treaty policy and the opinion of the European Commission. Finally, they conclude that the principal purpose test should be included in Dutch treaties
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
http://library.link/vocab/creatorName
  • Bender, T
  • Engelen, F.A
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • treaty shopping
  • BEPS Project (OECD)
  • LoB
  • principal purpose test
  • treaty policy
Label
BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
Instantiates
Publication
Label
BEPS-actie 6 : de maatregelen tegen treaty shopping - bedreiging en kans
Publication

Library Locations

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