The Resource Comparison of the proposed changes to the OECD and US Model Conventions

Comparison of the proposed changes to the OECD and US Model Conventions

Label
Comparison of the proposed changes to the OECD and US Model Conventions
Title
Comparison of the proposed changes to the OECD and US Model Conventions
Creator
Subject
Language
eng
Summary
The author considers recently proposed changes to the US Model Convention, contrasting them with OECD proposals that are part of the Base Erosion and Profit Shifting (BEPS) project. Particular attention is given the introduction under BEPS Action 6 of a limitation on benefits (LOB) clause, a principal purpose text and a rule dealing with the application of treaties to branches in third countries
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
http://library.link/vocab/creatorName
Carman, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • BEPS Action Plan
  • US Model
  • LoB
  • principal purpose test
  • allocation of income
Label
Comparison of the proposed changes to the OECD and US Model Conventions
Instantiates
Publication
Label
Comparison of the proposed changes to the OECD and US Model Conventions
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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