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
Resource Information
The item The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world 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 The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world 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
- 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
- Language
- eng
- 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
- 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
- Label
- The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world
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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/The-interaction-of-domestic-anti-avoidance-rules/IfF6f_UJO18/" 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/The-interaction-of-domestic-anti-avoidance-rules/IfF6f_UJO18/">The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world</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>
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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/The-interaction-of-domestic-anti-avoidance-rules/IfF6f_UJO18/" 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/The-interaction-of-domestic-anti-avoidance-rules/IfF6f_UJO18/">The interaction of domestic anti-avoidance rules with tax treaties in the post-BEPS and digitalized world</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>
