The Resource BEPS case study : treaty abuse

BEPS case study : treaty abuse

Label
BEPS case study : treaty abuse
Title
BEPS case study : treaty abuse
Creator
Subject
Language
eng
Summary
This article concentrates on the OECD Base Erosion and Profit Shifting Action Plan (BEPS), which includes 15 actions to tackle BEPS structures. Notably, the Action Plan identifies "treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns". In particular, "Action 6: Preventing the Granting of Treaty benefits in Inappropriate Circumstances" stresses an acute need for the modernization of both the international and domestic tax rules
Citation source
In: International tax journal. - Riverwoods. - Vol. 43 (2017), no. 6 (November-December) ; p. 45-51
http://library.link/vocab/creatorName
De Wolf, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • treaty abuse
  • treaty shopping
  • BEPS
  • BEPS Action Plan
  • EU law
  • LoB
Label
BEPS case study : treaty abuse
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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