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The Resource Preventing treaty abuse

Preventing treaty abuse

Label
Preventing treaty abuse
Title
Preventing treaty abuse
Contributor
Subject
Language
eng
Summary
The OECD initiative on Base Erosion and Profit Shifting (BEPS) has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD's agenda to harmonize these attempts even more challenging. This book provides a collection of master theses focussing on preventing treaty abuse. The aim of the book is to analyse the notion of treaty abuse, its historical roots and the measures to counter it. The topics cover a wide range of both policy and legal issues
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Blum, D.W
  • Seiler, M
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 101
  • Band 101
http://library.link/vocab/subjectName
  • OECD Model
  • treaty abuse
  • tax evasion
  • tax treaty
  • treaty shopping
  • LoB
  • UN Model
  • principal purpose test
  • GAAR
  • PE
  • third countries (EU)
  • BEPS
  • triangular cases
  • tie-breaker rule
  • dual residence
  • passive income
Label
Preventing treaty abuse
Instantiates
Publication
Contents
  • Meaning and concept of "treaty abuse" in DTA law
  • Zari Malacrida, F.
  • ; p. 1-22
  • Historical development of the OECD's work on treaty abuse
  • Irawan, R.
  • ; p. 23-44
  • Preventing treaty abuse : the United Nations' perspective
  • Carvalho Algorta, I.A.G.
  • ; p. 45-68
  • DTCs and double non-taxation
  • Molina, F.J.
  • ; p. 69-86
  • Policy considerations when concluding a tax treaty in a post-BEPS world
  • Gunawan, C.
  • ; p. 87-106
  • Tax treaty entitlement in triangular cases
  • Pramod Jagtap, T.
  • ; p. 107-126
  • Tie-breaker for dual resident companies
  • Nenadić, S.
  • ; p. 127-145
  • Limitation on benefits clauses - function, purpose and history
  • Kerekes, B.M.
  • ; p. 147-183
  • Limitation on benefits : qualified persons
  • Bravo Calimag, M.C.
  • ; p. 185-206
  • LoB - Article X (3) of the OECD MC : active conduct of a business
  • Polesi Lukjanenko, L.
  • ; p. 207-230
  • Limitation on benefits : derivative benefits and discretionary relief
  • Carrión Camayo, M.A.
  • ; p. 231- 252
  • Limitation on benefits and (non-)collective investment vehicles
  • Rodriguez Daniels, M.I.
  • ; p. 253-270
  • Limitation on benefits and EU law
  • Martins Skolomovski Gaia da Silveira, J.
  • ; p. 271-292
  • Limitation on benefits : comparison between the US LOB and the OECD LOB proposed under Action 6
  • Dominguez, D.
  • ; p. 293-310
  • The principal purpose test : functioning, elements and legal relevance
  • Bhargava, A.
  • ; p. 311-325
  • The principal purpose test : comparison with EU-GAAR initiatives
  • Bergmans, A.
  • ; p. 327-348
  • OECD minimum standard : comparing LOB and PPT
  • Kolundžija, S.
  • ; p. 349-369
  • Treaty abuse and permanent establishments : proposed changes to Article 5(3) and (4) of the OECD MC
  • Batheja, R.
  • ; p. 371-396
  • Treaty abuse and permanent establishments : proposed changes to Article 5(5) and 5(6) of the OECD MC
  • Villareal Regalado, M.C.
  • ; p. 397-420
  • Anti-abuse clause for permanent establishments in third countries
  • Martins, F.
  • ; p. 421-440
  • Treaty abuse and passive income : granting of treaty benefits in the case of "special tax regimes"
  • Rocha Saavedra, C.
  • ; p. 441-461
  • Treaty abuse and passive income : holding period for intercompany dividends and modifications to Article 13 Para. 4 OECD MC
  • Taglialatela, L.
  • ; p. 463-497
  • Treaty abuse and beneficial ownership : latest OECD developments
  • Vicente Armelin, D.
  • ; p. 499-516
  • Relationship between domestic GAARs and tax treaty law
  • Rajala, K.
  • ; p. 517-533
  • The relationship between domestic specific anti-avoidance rules and tax treaty law
  • Govind, S.
  • ; p. 535-558
Extent
XVI, 563 p.
Isbn
9783707335422
Label
Preventing treaty abuse
Publication
Contents
  • Meaning and concept of "treaty abuse" in DTA law
  • Zari Malacrida, F.
  • ; p. 1-22
  • Historical development of the OECD's work on treaty abuse
  • Irawan, R.
  • ; p. 23-44
  • Preventing treaty abuse : the United Nations' perspective
  • Carvalho Algorta, I.A.G.
  • ; p. 45-68
  • DTCs and double non-taxation
  • Molina, F.J.
  • ; p. 69-86
  • Policy considerations when concluding a tax treaty in a post-BEPS world
  • Gunawan, C.
  • ; p. 87-106
  • Tax treaty entitlement in triangular cases
  • Pramod Jagtap, T.
  • ; p. 107-126
  • Tie-breaker for dual resident companies
  • Nenadić, S.
  • ; p. 127-145
  • Limitation on benefits clauses - function, purpose and history
  • Kerekes, B.M.
  • ; p. 147-183
  • Limitation on benefits : qualified persons
  • Bravo Calimag, M.C.
  • ; p. 185-206
  • LoB - Article X (3) of the OECD MC : active conduct of a business
  • Polesi Lukjanenko, L.
  • ; p. 207-230
  • Limitation on benefits : derivative benefits and discretionary relief
  • Carrión Camayo, M.A.
  • ; p. 231- 252
  • Limitation on benefits and (non-)collective investment vehicles
  • Rodriguez Daniels, M.I.
  • ; p. 253-270
  • Limitation on benefits and EU law
  • Martins Skolomovski Gaia da Silveira, J.
  • ; p. 271-292
  • Limitation on benefits : comparison between the US LOB and the OECD LOB proposed under Action 6
  • Dominguez, D.
  • ; p. 293-310
  • The principal purpose test : functioning, elements and legal relevance
  • Bhargava, A.
  • ; p. 311-325
  • The principal purpose test : comparison with EU-GAAR initiatives
  • Bergmans, A.
  • ; p. 327-348
  • OECD minimum standard : comparing LOB and PPT
  • Kolundžija, S.
  • ; p. 349-369
  • Treaty abuse and permanent establishments : proposed changes to Article 5(3) and (4) of the OECD MC
  • Batheja, R.
  • ; p. 371-396
  • Treaty abuse and permanent establishments : proposed changes to Article 5(5) and 5(6) of the OECD MC
  • Villareal Regalado, M.C.
  • ; p. 397-420
  • Anti-abuse clause for permanent establishments in third countries
  • Martins, F.
  • ; p. 421-440
  • Treaty abuse and passive income : granting of treaty benefits in the case of "special tax regimes"
  • Rocha Saavedra, C.
  • ; p. 441-461
  • Treaty abuse and passive income : holding period for intercompany dividends and modifications to Article 13 Para. 4 OECD MC
  • Taglialatela, L.
  • ; p. 463-497
  • Treaty abuse and beneficial ownership : latest OECD developments
  • Vicente Armelin, D.
  • ; p. 499-516
  • Relationship between domestic GAARs and tax treaty law
  • Rajala, K.
  • ; p. 517-533
  • The relationship between domestic specific anti-avoidance rules and tax treaty law
  • Govind, S.
  • ; p. 535-558
Extent
XVI, 563 p.
Isbn
9783707335422

Library Locations

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