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The Resource Taxation of bilateral investments : tax treaties after BEPS

Taxation of bilateral investments : tax treaties after BEPS

Label
Taxation of bilateral investments : tax treaties after BEPS
Title
Taxation of bilateral investments : tax treaties after BEPS
Creator
Subject
Language
eng
Summary
This book provides an overview of counter-BEPS) (base erosion and profit shifting) measures in the OECD Model and Commentary, and aims to provide a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties. It includes practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment. It explores specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary, and explains how BEPS treaty rules affect a range of corporate tax strategies including PE, use of corporate vehicles and intra-group transactions. It provides information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement, focussing on tax treaty issues induced by the BEPS Project. The book has four chapters: (1) doing business through a PE; (2) entitlement to treaties; (3) operating through corporate vehicles; and (4) dispute settlement and enforcement
http://library.link/vocab/creatorName
Garbarino, C
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • foreign investment
  • BEPS
  • PE
  • dispute resolution
  • enforcement
  • tax planning
  • force of attraction
Label
Taxation of bilateral investments : tax treaties after BEPS
Instantiates
Publication
Extent
xxxii, 205 p.
Isbn
9781788976893
Isbn Type
(e-Book)
Label
Taxation of bilateral investments : tax treaties after BEPS
Publication
Extent
xxxii, 205 p.
Isbn
9781788976893
Isbn Type
(e-Book)

Library Locations

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