Action 6: preventing the granting of treaty benefits in inappropriate circumstances
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The work Action 6: preventing the granting of treaty benefits in inappropriate circumstances represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Action 6: preventing the granting of treaty benefits in inappropriate circumstances
Resource Information
The work Action 6: preventing the granting of treaty benefits in inappropriate circumstances represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Action 6: preventing the granting of treaty benefits in inappropriate circumstances
- Language
- eng
- Summary
- The 2013 Action Plan on Base Erosion and Profit Shifting (the BEPS Action Plan) identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. This article looks at the work done to counter the unintended uses of tax treaties in an international context
- Citation source
- In: International tax review. - London. - Vol. 26 (2015),
- Geographic coverage
- International
- Language note
- English
Context
Context of Action 6: preventing the granting of treaty benefits in inappropriate circumstancesWork of
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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/resource/X1GYUxCcf8Q/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/X1GYUxCcf8Q/">Action 6: preventing the granting of treaty benefits in inappropriate circumstances</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>
