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The Resource Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention

Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention

Label
Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
Title
Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
Contributor
Subject
Language
eng
Summary
As a result of the Actions under the base erosion and profit shifting (BEPS) Action Plan, the OECD plans to update its Model Convention in the near future. The OECD Committee on Fiscal Affairs and its Working Parties have been working on drafting the proposals for the necessary changes to the Model Convention that would help to mitigate the base erosion and profit shifting strategies of multinational enterprises. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration of the treaty entitlement for fiscally transparent entities and articulation of various proposals with regard to the current concept of permanent establishment and limitations on the abuse thereof. This book includes 12 chapters that analyse the expected post-BEPS project changes to the Model Convention and the possibility of updating treaties on the basis of the multilateral instrument, rather than bilateral negotiations
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
Series on international tax law
Series volume
Vol. 95
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • OECD Model
  • tax treaty
  • tax transparency
  • saving clause
  • PE
  • agency PE
  • LoB
  • fundamental freedoms
  • treaty abuse
  • investment fund
  • principal purpose test
  • tie-breaker rule
  • dual residence
  • intercompany dividend
  • MLI
Label
Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
Instantiates
Publication
Contents
  • Treaty entitlement for fiscally transparent entities : article 1(2) of the OECD Model Convention
  • Kollmann, J.
  • Roncarati, A.
  • Staringer, C.
  • ; p. 1-26
  • The saving clause : article 1(3) of the OECD Model
  • Schuch, J.
  • Neubauer, N.
  • ; p. 27- 50
  • Permanent establishments : proposals related to article 5(3) and (4) of the OECD Model Convention
  • Storck, A.
  • Mechtler, L.
  • ; p. 51-81
  • Permanent establishments : proposals related to agency permanent establishments - article 5(5) and (6) of the OECD Model Convention
  • Storck, A.
  • Petruzzi, R.
  • ; p. 83-106
  • Anti-abuse clauses for permanent establishments situated in third countries
  • Rust, A.
  • Wöhrer, V.
  • ; p. 107-131
  • The "active trade or business" exception of the limitation on benefits clause
  • Tavares, R.J.S.
  • ; p. 133-164
  • Can the derivative benefits provision and the Competent Authority discretionary relief provision render the OECD-proposed limitation on benefits clause compatible with EU fundamental freedoms?
  • Pistone, P.
  • Julien, R.
  • Cannas, F.
  • ; p. 165-218
  • Limitation on benefits : "qualified person" - article X(1) and (2) of the OECD Model
  • Szudoczky, R.
  • Koch, P.
  • ; p. 219-245
  • Limitation on benefits : application to investment funds
  • Blum, D.W.
  • Koch, P.
  • ; p. 247-270
  • Use of a principal purpose test to prevent treaty abuse
  • Pinetz, E.
  • ; p. 271-301
  • The tiebreaker for dual resident companies, the holding period for intercompany dividends and the modifications to article 13(4) of the OECD Model
  • Bräumann, P.
  • Tumpel, M.
  • ; p. 303-325
  • The proposal for a multilateral tax instrument for updating tax treaties
  • Bravo, N.
  • ; p. 327-351
Extent
xi, 356 p.
Isbn
9783707333695
Label
Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
Publication
Contents
  • Treaty entitlement for fiscally transparent entities : article 1(2) of the OECD Model Convention
  • Kollmann, J.
  • Roncarati, A.
  • Staringer, C.
  • ; p. 1-26
  • The saving clause : article 1(3) of the OECD Model
  • Schuch, J.
  • Neubauer, N.
  • ; p. 27- 50
  • Permanent establishments : proposals related to article 5(3) and (4) of the OECD Model Convention
  • Storck, A.
  • Mechtler, L.
  • ; p. 51-81
  • Permanent establishments : proposals related to agency permanent establishments - article 5(5) and (6) of the OECD Model Convention
  • Storck, A.
  • Petruzzi, R.
  • ; p. 83-106
  • Anti-abuse clauses for permanent establishments situated in third countries
  • Rust, A.
  • Wöhrer, V.
  • ; p. 107-131
  • The "active trade or business" exception of the limitation on benefits clause
  • Tavares, R.J.S.
  • ; p. 133-164
  • Can the derivative benefits provision and the Competent Authority discretionary relief provision render the OECD-proposed limitation on benefits clause compatible with EU fundamental freedoms?
  • Pistone, P.
  • Julien, R.
  • Cannas, F.
  • ; p. 165-218
  • Limitation on benefits : "qualified person" - article X(1) and (2) of the OECD Model
  • Szudoczky, R.
  • Koch, P.
  • ; p. 219-245
  • Limitation on benefits : application to investment funds
  • Blum, D.W.
  • Koch, P.
  • ; p. 247-270
  • Use of a principal purpose test to prevent treaty abuse
  • Pinetz, E.
  • ; p. 271-301
  • The tiebreaker for dual resident companies, the holding period for intercompany dividends and the modifications to article 13(4) of the OECD Model
  • Bräumann, P.
  • Tumpel, M.
  • ; p. 303-325
  • The proposal for a multilateral tax instrument for updating tax treaties
  • Bravo, N.
  • ; p. 327-351
Extent
xi, 356 p.
Isbn
9783707333695

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      52.37366609999999 4.9336932
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