The Resource BEPS case study : treaty abuse
BEPS case study : treaty abuse
Resource Information
The item BEPS case study : treaty 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 case study : treaty 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
- 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
- Language
- eng
- Label
- BEPS case study : treaty abuse
- Title
- BEPS case study : treaty abuse
- 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 Project (OECD)
- EU law
- LoB
- Label
- BEPS case study : treaty 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-case-study--treaty-abuse/gHbwRKzEgBg/" 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-case-study--treaty-abuse/gHbwRKzEgBg/">BEPS case study : treaty 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>
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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-case-study--treaty-abuse/gHbwRKzEgBg/" 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-case-study--treaty-abuse/gHbwRKzEgBg/">BEPS case study : treaty 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>
