The Resource Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse

Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse

Label
Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse
Title
Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse
Creator
Subject
Language
eng
Summary
The author, in this article, analyses the Final Report on Action 6 on "Preventing the granting of treaty benefits in inappropriate circumstances" of the OECD/G20 Base Erosion and Profit Shifting initiative, especially with regard to the recommended inclusion of a principal purpose test and a new preamble in future tax treaties
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Pinetz, E
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • treaty abuse
  • LoB
  • principal purpose test
  • EU law
Label
Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse
Instantiates
Publication
Label
Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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