The Resource BEPS aftermath : mechanisms to curtail treaty shopping and abuse

BEPS aftermath : mechanisms to curtail treaty shopping and abuse

Label
BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Title
BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Creator
Subject
Language
eng
Summary
In this article, the author examines OECD and U.S. approaches to counteract treaty shopping and abuse and provides a framework of topics that taxpayers might need to focus on to claim treaty benefits. He also explores the symbiotic relationship between U.S. tax treaty policy and the action plans released as part of the OECD's base erosion and profit-shifting (BEPS) project
Citation source
In: Tax notes international. - Falls Church. - Vol. 93 (2019), no. 12 ; p. 1265-1282
http://library.link/vocab/creatorName
Brandt, E
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • treaty shopping
  • treaty abuse
  • treaty benefits
  • BEPS Project (OECD)
  • beneficial ownership
  • conduit financing
  • LoB
  • US Model
  • principal purpose test
  • tax treaty
  • double non-taxation
Label
BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Instantiates
Publication
Label
BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Publication

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      52.3736660 4.9336932
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