The Resource The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?

The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?

Label
The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
Title
The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
Creator
Subject
Language
eng
Summary
The new Australia-Germany Income and Capital Tax Treaty (2015) responds to the OECD recommendations in the Final Reports of the Base Erosion and Profit Shifting (BEPS) initiative. It is one of the first tax treaties concluded following the OECD/G20 BEPS initiative and the first to incorporate the final OECD recommendations
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 8 ; p. 410-423
http://library.link/vocab/creatorName
Markham, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • BEPS Project (OECD)
  • hybrid mismatch
  • treaty abuse
  • PE
  • dispute resolution
Label
The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
Instantiates
Publication
Label
The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
Publication

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