Preventing treaty abuse

Resource Information

The instance Preventing treaty abuse represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9783707335422-M.jpg?default=false

Label

Preventing treaty abuse

Instantiates

• Preventing treaty abuse

Publication

• Wien, Linde, 2016

Contents

• Meaning and concept of "treaty abuse" in DTA law
• Zari Malacrida, F.
• ; p. 1-22
• Historical development of the OECD's work on treaty abuse
• Irawan, R.
• ; p. 23-44
• Preventing treaty abuse : the United Nations' perspective
• Carvalho Algorta, I.A.G.
• ; p. 45-68
• DTCs and double non-taxation
• Molina, F.J.
• ; p. 69-86
• Policy considerations when concluding a tax treaty in a post-BEPS world
• Gunawan, C.
• ; p. 87-106
• Tax treaty entitlement in triangular cases
• Pramod Jagtap, T.
• ; p. 107-126
• Tie-breaker for dual resident companies
• Nenadić, S.
• ; p. 127-145
• Limitation on benefits clauses - function, purpose and history
• Kerekes, B.M.
• ; p. 147-183
• Limitation on benefits : qualified persons
• Bravo Calimag, M.C.
• ; p. 185-206
• LoB - Article X (3) of the OECD MC : active conduct of a business
• Polesi Lukjanenko, L.
• ; p. 207-230
• Limitation on benefits : derivative benefits and discretionary relief
• Carrión Camayo, M.A.
• ; p. 231- 252
• Limitation on benefits and (non-)collective investment vehicles
• Rodriguez Daniels, M.I.
• ; p. 253-270
• Limitation on benefits and EU law
• Martins Skolomovski Gaia da Silveira, J.
• ; p. 271-292
• Limitation on benefits : comparison between the US LOB and the OECD LOB proposed under Action 6
• Dominguez, D.
• ; p. 293-310
• The principal purpose test : functioning, elements and legal relevance
• Bhargava, A.
• ; p. 311-325
• The principal purpose test : comparison with EU-GAAR initiatives
• Bergmans, A.
• ; p. 327-348
• OECD minimum standard : comparing LOB and PPT
• Kolundžija, S.
• ; p. 349-369
• Treaty abuse and permanent establishments : proposed changes to Article 5(3) and (4) of the OECD MC
• Batheja, R.
• ; p. 371-396
• Treaty abuse and permanent establishments : proposed changes to Article 5(5) and 5(6) of the OECD MC
• Villareal Regalado, M.C.
• ; p. 397-420
• Anti-abuse clause for permanent establishments in third countries
• Martins, F.
• ; p. 421-440
• Treaty abuse and passive income : granting of treaty benefits in the case of "special tax regimes"
• Rocha Saavedra, C.
• ; p. 441-461
• Treaty abuse and passive income : holding period for intercompany dividends and modifications to Article 13 Para. 4 OECD MC
• Taglialatela, L.
• ; p. 463-497
• Treaty abuse and beneficial ownership : latest OECD developments
• Vicente Armelin, D.
• ; p. 499-516
• Relationship between domestic GAARs and tax treaty law
• Rajala, K.
• ; p. 517-533
• The relationship between domestic specific anti-avoidance rules and tax treaty law
• Govind, S.
• ; p. 535-558

Extent

XVI, 563 p.

Isbn

9783707335422

Record ID

u107402