The Resource The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
Resource Information
The item The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book analyses the interaction of domestic anti-avoidance rules such as judicial doctrines, statutory general anti-avoidance rules or statutory specific anti-avoidance provisions with tax treaties. It analyses in particular the question of whether the effects of applying domestic anti-avoidance rules, from a source or residence State perspective, can be curtailed by tax treaties. The analysis takes into consideration the various domestic and treaty law changes proposed by the BEPS Action Plan, notably, Action item 6 on preventing treaty abuse. It makes policy recommendations in the form of treaty provisions that States can incorporate in their tax treaty network in order to ensure that confliicts do not arise between domestic anti-avoidance rules and tax treaties. Part I gives an introduction. Part II: Cross-border tax avoidance schemes and their counteraction measures at the domestic tax law level. Part III: Tax treaties and domestic law. Part IV: Tax treaty interpretation. Part V: The interaction of domestic anti-avoidance rules with tax treaties. Part VI: The relationship between domestic anti-avoidance rules and treaty anti-avoidance rules. Part VII: EU law and domestic anti-avoidance rules. And Part VII: Recommendations
- Language
- eng
- Label
- The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
- Title
- The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
- Language
- eng
- Summary
- This book analyses the interaction of domestic anti-avoidance rules such as judicial doctrines, statutory general anti-avoidance rules or statutory specific anti-avoidance provisions with tax treaties. It analyses in particular the question of whether the effects of applying domestic anti-avoidance rules, from a source or residence State perspective, can be curtailed by tax treaties. The analysis takes into consideration the various domestic and treaty law changes proposed by the BEPS Action Plan, notably, Action item 6 on preventing treaty abuse. It makes policy recommendations in the form of treaty provisions that States can incorporate in their tax treaty network in order to ensure that confliicts do not arise between domestic anti-avoidance rules and tax treaties. Part I gives an introduction. Part II: Cross-border tax avoidance schemes and their counteraction measures at the domestic tax law level. Part III: Tax treaties and domestic law. Part IV: Tax treaty interpretation. Part V: The interaction of domestic anti-avoidance rules with tax treaties. Part VI: The relationship between domestic anti-avoidance rules and treaty anti-avoidance rules. Part VII: EU law and domestic anti-avoidance rules. And Part VII: Recommendations
- http://library.link/vocab/creatorName
- Chand, V
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Danon, R.J
- Series statement
- Tax policy
- http://library.link/vocab/subjectName
-
- tax treaty
- anti-avoidance
- GAAR
- BEPS
- domestic tax law
- tax avoidance
- treaty abuse
- treaty interpretation
- Label
- The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
- Extent
- XXVII, 586 p.
- Isbn
- 9783725586127
- Label
- The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)
- Extent
- XXVII, 586 p.
- Isbn
- 9783725586127
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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/portal/The-interaction-of-domestic-anti-avoidance-rules/ce772ku0dw4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-interaction-of-domestic-anti-avoidance-rules/ce772ku0dw4/">The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/The-interaction-of-domestic-anti-avoidance-rules/ce772ku0dw4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-interaction-of-domestic-anti-avoidance-rules/ce772ku0dw4/">The interaction of domestic anti-avoidance rules with tax treaties (with special references to the BEPS project)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
