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The Resource Limitation on benefits clauses in double taxation conventions

Limitation on benefits clauses in double taxation conventions

Label
Limitation on benefits clauses in double taxation conventions
Title
Limitation on benefits clauses in double taxation conventions
Creator
Subject
Language
eng
Summary
Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping - whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax - can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LoB) clauses in tax treaties. This second edition of this publication directly analysing the legal framework and application of LoB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice
http://bibfra.me/vocab/lite/collectionName
Limitation on benefits clauses in double taxation conventions
http://library.link/vocab/creatorName
Vega Borrego, F.A
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 12
http://library.link/vocab/subjectName
  • OECD Model
  • LoB
  • tax treaty
  • non-resident
  • US Model
  • BEPS Project (OECD)
  • ECJ case law
Label
Limitation on benefits clauses in double taxation conventions
Instantiates
Publication
Edition
2nd ed.
Extent
xiv, 315 p.
Isbn
9789041161437
Isbn Type
(e-Book)
Label
Limitation on benefits clauses in double taxation conventions
Publication
Edition
2nd ed.
Extent
xiv, 315 p.
Isbn
9789041161437
Isbn Type
(e-Book)

Library Locations

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