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?
Resource Information
The item The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative? 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 new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative? 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
- 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
- Language
- eng
- 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?
- 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?
- Label
- The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
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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-new-Australia-Germany-Income-and-Capital-Tax/qJ-P0zB8e6c/" 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-new-Australia-Germany-Income-and-Capital-Tax/qJ-P0zB8e6c/">The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?</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>
