BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Resource Information
The work BEPS aftermath : mechanisms to curtail treaty shopping and abuse 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, Continuing Resources.
The Resource
BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Resource Information
The work BEPS aftermath : mechanisms to curtail treaty shopping and abuse 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, Continuing Resources.
- Label
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- Language
- eng
- Summary
- In this article, the author examines OECD and U.S. approaches to counteract treaty shopping and abuse and provides a framework of topics that taxpayers might need to focus on to claim treaty benefits. He also explores the symbiotic relationship between U.S. tax treaty policy and the action plans released as part of the OECD's base erosion and profit-shifting (BEPS) project
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 93 (2019), no. 12 ; p. 1265-1282
- Geographic coverage
-
- North America
- International
- Language note
- English
Context
Context of BEPS aftermath : mechanisms to curtail treaty shopping and abuseWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/e7Gzv3kn1kM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e7Gzv3kn1kM/">BEPS aftermath : mechanisms to curtail treaty shopping and abuse</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work BEPS aftermath : mechanisms to curtail treaty shopping and abuse
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/e7Gzv3kn1kM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/e7Gzv3kn1kM/">BEPS aftermath : mechanisms to curtail treaty shopping and abuse</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>
