Access to treaty benefits

Resource Information

The work Access to treaty benefits 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

Access to treaty benefits

Contributor

• Auer, D
• Dimitropoulou, C

Subject

• LoB
• OECD Model
• beneficial ownership
• capital tax
• citizenship
• dispute resolution
• gift tax
• hybrid entity
• inheritance tax
• principal purpose test
• residence
• saving clause
• tax treaty
• tiebreaker rule
• treaty abuse
• treaty benefits
• treaty interpretation
• treaty shopping

Language

eng

Summary

This book provides a rigorous analysis of various aspects related to treaty access, which is an ongoing challenge for both taxpayers and tax authorities. The first part deals with general interpretative issues and principles; the second and third parts cover a wide range of sub-aspects relating to the subjective and objective scope of tax treaties and the recent challenges posed to tax treaty access, while the fourth part focuses on the issues of treaty shopping and abuse

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

• Series on International Tax Law
• Schriftenreihe zum Internationalen Steuerrecht

Series volume

• Vol. 125
• Band 125