The Resource BEPS aftermath : mechanisms to curtail treaty shopping and abuse
BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Resource Information
The item BEPS aftermath : mechanisms to curtail treaty shopping and abuse represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item BEPS aftermath : mechanisms to curtail treaty shopping and abuse represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- Title
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- 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
- Label
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/BEPS-aftermath--mechanisms-to-curtail-treaty/9gOwJzv4Z44/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/BEPS-aftermath--mechanisms-to-curtail-treaty/9gOwJzv4Z44/">BEPS aftermath : mechanisms to curtail treaty shopping and abuse</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
