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
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The item Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6 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 Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6 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
- 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
- Language
- eng
- 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
- 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
- Label
- Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
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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/Eradicating-double-non-taxation--a-comparative/4JHP8c7__50/" 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/Eradicating-double-non-taxation--a-comparative/4JHP8c7__50/">Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6</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>
