Taxation of bilateral investments : tax treaties after BEPS

Resource Information

The work Taxation of bilateral investments : tax treaties after BEPS 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, Books.

Label

Taxation of bilateral investments : tax treaties after BEPS

Creator

• Garbarino, C

Subject

• OECD Model
• PE
• dispute resolution
• enforcement
• BEPS
• foreign investment
• tax planning
• tax treaty
• force of attraction

Language

eng

Summary

This book provides an overview of counter-BEPS) (base erosion and profit shifting) measures in the OECD Model and Commentary, and aims to provide a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties. It includes practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment. It explores specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary, and explains how BEPS treaty rules affect a range of corporate tax strategies including PE, use of corporate vehicles and intra-group transactions. It provides information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement, focussing on tax treaty issues induced by the BEPS Project. The book has four chapters: (1) doing business through a PE; (2) entitlement to treaties; (3) operating through corporate vehicles; and (4) dispute settlement and enforcement

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction