The Resource Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6

Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6

Label
Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
Title
Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
Creator
Subject
Language
eng
Summary
On 17 February 2016, the Treasury Department released a revised U.S. Model Income Tax Convention (the 2016 Model Treaty). The 2016 Model Treaty contains a number of significant new provisions and substantively revises many key provisions from the 2006 Model Treaty. In particular, the 2016 Model Treaty reflects a number of moves in the direction of the 2015 Final Report of the OECD/G20's Base Erosion and Profit Shifting (BEPS) Project on Action 6 (Preventing the granting of treaty benefits in inappropriate circumstances). This article examines these new provisions in light of the 2006 Model Treaty, the OECD/G20 2015 proposals, and the language proposed by the Treasury Department in 2015 to consider trends and implications for the future of tax treaties. It describes the issues such as: limitation on benefits; base erosion test for subsidiary of a public company; active trade or business test; derivative benefits test; headquarters test; special tax regimes with respect to interest, royalties, and guarantee fees; permanent establishments
Citation source
In: Tax management international journal. - Arlington. - Vol. 45 (2016), no. 12 ; 10 p
http://library.link/vocab/creatorName
  • Chassman, N
  • Grisolia, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • double non-taxation
  • US Model
  • LoB
  • BEPS Project (OECD)
  • treaty abuse
Label
Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
Instantiates
Publication
Label
Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
Publication

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