The Resource Treaty shopping and BEPS Action 6 : an Indian perspective

Treaty shopping and BEPS Action 6 : an Indian perspective

Label
Treaty shopping and BEPS Action 6 : an Indian perspective
Title
Treaty shopping and BEPS Action 6 : an Indian perspective
Creator
Subject
Language
eng
Summary
On 5 October 2015, the OECD released its final reports under the base erosion and profit shifting (BEPS) project, which were presented to the G20 finance ministers on 8 October 2015. BEPS Action 6 identifies tax treaty abuse and, in particular, treaty shopping, as one of the most significant sources of BEPS concerns. This article provides an update on action to counter treaty abuse, from an Indian perspective
Citation source
In: International tax review. - London. - Vol. 27 (2016),
http://library.link/vocab/creatorName
  • Kumar, P
  • Palwe, V
  • Jhaveri, H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • treaty abuse
  • treaty shopping
Label
Treaty shopping and BEPS Action 6 : an Indian perspective
Instantiates
Publication
Label
Treaty shopping and BEPS Action 6 : an Indian perspective
Publication

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