The Resource The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world

The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world

Label
The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
Title
The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
Creator
Subject
Language
eng
Summary
In its analysis, this article distinguishes between domestic anti-avoidance rules that counteract treaty abuse and those that thwart abuse of domestic law. The authors conclude that conflicts could arise with tax treaties. States should employ a provision that authorizes the application of these rules to prevent this situation arising
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 4/5 (special issue) ; p. 303-320
http://library.link/vocab/creatorName
  • Chand, V
  • Elliffe, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • treaty abuse
  • anti-avoidance
  • domestic tax law
  • GAAR
  • treaty shopping
  • treaty policy
  • switchover clause
  • BEPS Project (OECD)
  • digital economy
  • CFC
  • case law
Label
The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
Instantiates
Publication
Label
The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
Publication

Library Locations

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