The Resource Preventing treaty abuse
Preventing treaty abuse
Resource Information
The item Preventing treaty abuse 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 Preventing treaty abuse 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
- 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
- Language
- eng
- Extent
- XVI, 563 p.
- 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
- Isbn
- 9783707335422
- Label
- Preventing treaty abuse
- Title
- Preventing treaty abuse
- 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
- tiebreaker rule
- dual residence
- passive income
- Label
- Preventing treaty abuse
- 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
- 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
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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/Preventing-treaty-abuse/tYbBBb1deKA/" 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/Preventing-treaty-abuse/tYbBBb1deKA/">Preventing treaty abuse</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>
