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The Resource International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies

International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies

Label
International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
Title
International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
Creator
Subject
Language
eng
Summary
This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 14
http://library.link/vocab/subjectName
  • tax planning
  • anti-avoidance
  • treaty shopping
  • tax treaty
  • tax avoidance
  • beneficial ownership
  • LoB
  • case law
  • conduit company
  • base company
  • abuse of law
Label
International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
Instantiates
Publication
Extent
xxxii, 1112 p.
Isbn
9789087220358
Issn
1570-7164
Label
International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
Publication
Extent
xxxii, 1112 p.
Isbn
9789087220358
Issn
1570-7164

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