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The Resource Reconstructing the treaty network

Reconstructing the treaty network

Label
Reconstructing the treaty network
Title
Reconstructing the treaty network
Title variation
IFA cahiers 2020
Creator
Subject
Language
eng
Summary
Subject 1 of IFA in 2020 reviews the impact of the BEPS Actions and the MLI on the structure and operation of the international tax treaty network, assessing the direct impact of the MLI on tax treaties, the broader impact of the BEPS project on bilateral and regional tax treaties that are not subject to the MLI, and the practical implementation of these revised treaty provisions. This general report draws on 41 branch reports from around the world, as well as OECD and EU reports
http://library.link/vocab/creatorName
  • Duff, D.G
  • Gutmann, D
  • García Prats, F.A
  • Chatel, S
  • Di Maria, J
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 105 A
http://library.link/vocab/subjectName
  • tax treaty
  • BEPS Project (OECD)
  • MLI
  • treaty shopping
  • hybrid mismatch
  • treaty abuse
  • PE
  • dispute resolution
  • GAAR
  • LoB
Label
Reconstructing the treaty network
Instantiates
Publication
Contents
  • General report Subject 1: Reconstructing the treaty network
  • Duff, D.G.
  • Gutmann, D.
  • ; p. 15-50
  • EU report Subject 1: Reconstructing the tax treaty network
  • García Prats, F.A.
  • [et al.]
  • ; p. 53-78
  • OECD report Subject 1: Reconstructing the treaty network
  • Chatel, S.
  • Di Maria, J.
  • ; p. 81-99
  • Branch reports Subject 1: Reconstructing the tax treaty network
  • ; p. 107-912
Extent
925 p.
Isbn
9789083087405
Label
Reconstructing the treaty network
Publication
Contents
  • General report Subject 1: Reconstructing the treaty network
  • Duff, D.G.
  • Gutmann, D.
  • ; p. 15-50
  • EU report Subject 1: Reconstructing the tax treaty network
  • García Prats, F.A.
  • [et al.]
  • ; p. 53-78
  • OECD report Subject 1: Reconstructing the treaty network
  • Chatel, S.
  • Di Maria, J.
  • ; p. 81-99
  • Branch reports Subject 1: Reconstructing the tax treaty network
  • ; p. 107-912
Extent
925 p.
Isbn
9789083087405

Library Locations

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