Coverart for item
The Resource The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)

The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)

Label
The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
Title
The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
Creator
Contributor
Subject
Language
eng
Summary
This book analyses the interaction of domestic anti-avoidance rules such as judicial doctrines, statutory general anti-avoidance rules or statutory specific anti-avoidance provisions with tax treaties. It analyses in particular the question of whether the effects of applying domestic anti-avoidance rules, from a source or residence State perspective, can be curtailed by tax treaties. The analysis takes into consideration the various domestic and treaty law changes proposed by the BEPS Action Plan, notably, Action item 6 on preventing treaty abuse. It makes policy recommendations in the form of treaty provisions that States can incorporate in their tax treaty network in order to ensure that confliicts do not arise between domestic anti-avoidance rules and tax treaties. Part I gives an introduction. Part II: Cross-border tax avoidance schemes and their counteraction measures at the domestic tax law level. Part III: Tax treaties and domestic law. Part IV: Tax treaty interpretation. Part V: The interaction of domestic anti-avoidance rules with tax treaties. Part VI: The relationship between domestic anti-avoidance rules and treaty anti-avoidance rules. Part VII: EU law and domestic anti-avoidance rules. And Part VII: Recommendations
http://library.link/vocab/creatorName
Chand, V
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Danon, R.J
Series statement
Tax policy
http://library.link/vocab/subjectName
  • tax treaty
  • anti-avoidance
  • GAAR
  • BEPS
  • domestic tax law
  • tax avoidance
  • treaty abuse
  • treaty interpretation
Label
The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
Instantiates
Publication
Extent
XXVII, 586 p.
Isbn
9783725586127
Label
The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
Publication
Extent
XXVII, 586 p.
Isbn
9783725586127

Library Locations

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