The Resource The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report

The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report

Label
The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
Title
The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
Creator
Subject
Language
eng
Summary
This paper analyses the limitation on benefits (LOB) rule recommended by the OECD in Action 6 of the base erosion and profit shifting (BEPS) report and determines the prospects for implementation of these rules in developing countries. The author examines which rules can be incorporated in a less restrictive manner
http://library.link/vocab/creatorName
Muñoz Rodríguez, S.C
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • LoB
  • developing countries
  • BEPS Action Plan
  • treaty shopping
Label
The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
Instantiates
Publication
Extent
42 p.
Label
The impact on developing countries in implementing the limitation on benefits provision ("LOB") recommended by the OECD in Action 6 of the BEPS report
Publication
Extent
42 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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