treaty abuse
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The concept treaty abuse represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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treaty abuse
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The concept treaty abuse represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- treaty abuse
192 Items that share the Concept treaty abuse
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- A multilateral instrument for updating the tax treaty network
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
- Abkommensberechtigung von Personal Holdings : Treaty Shopping and Rule Shopping bei privat gehaltenen Holdinggesellschaften
- Abkommensmissbrauch : der Missbrauch von Doppelbesteuerungsabkommen und dessen Bekämpfung - die schweizerische Theorie und Praxis unter Einbezug von BEPS Action 6
- Access to tax treaty dispute resolution mechanisms in cases of abuse
- Access to treaty benefits
- Advanced issues in international and European tax law
- An EU corporate income tax filling the hole in the EU Budget : an end to tax competition and "tax abuse"?
- Anti-BEPS measures in forum countries
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 1
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Antimisbruik in verdragen : dat kan specifieker!
- Applying the OECD PPT in accordance with EU law : an analysis of scope, burden of proof and effects
- Asian voices : BEPS and beyond
- Assessing the impact of the OECD’s Multilateral Instrument on China’s tax treaties (2017-2022)
- Australia's new tax treaty with Germany contains BEPS measures
- BEPS : everything asset managers need to know
- BEPS : implications for fund and asset managers
- BEPS : the smaller economy perspective
- BEPS : where are we now?
- BEPS Action 6 : Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas : documents révisés pour l'examen par les pairs
- BEPS Action 6 : preventing the granting of treaty benefits in inappropriate circumstances
- BEPS Action 6 : tax treaty abuse
- BEPS Action 6 discussion draft on non-CIV examples, 6 January-3 February 2017
- BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances : peer review documents
- BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances : revised peer review documents
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS and tax compliance in Ghana
- BEPS case study : treaty abuse
- BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
- BEPS update : OECD Multilateral Instrument
- BEPS, ATAP, and the new tax dialogue : ¿a Transatlantic competition?
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Bargain hunt
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting : a blueprint for Africa's response
- Beneficial ownership in international taxation
- Beneficiario effettivo e treaty shopping : monitoraggio dei capitali, fiscalità, anti-riciclaggio
- Bestrijding van verdragsmisbruik in de 2017-update van het OESO-Modelverdrag
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Canada takes first BEPS steps
- Canada's limited approach to the OECD's multilateral instrument
- Canada's position on the multilateral instrument and its attack on treaty shopping
- Comments received on public discussion draft : BEPS Action 6 - examples on treaty entitlement of non-CIV funds, 3 February 2017
- Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
- Corporate tax measures in Canada's 2016 budget
- Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
- Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but It takes two to tango
- Das MLI - eine Revolution im internationalen Steuerrecht?
- Der Principal Purpose-Test : der nächste Schritt zur Verhinderung von Abkommensmissbrauch
- Der Principal Purposes Test
- Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
- Die Umsetzung des BEPS-Aktionsplans in China : die bisherigen Maßnahmen im Überblick
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Does principal purpose test achieve the result of preventing inappropriate use of treaty when it is applied to existing case law?
- Droit fiscal : LIFD, LHID, LIA, LT, LTVA, MC-OCDE, Lois VD et GE avec ordonnances, circulaires, notices, lettres-circulaires et diverses pages pratiques : recueil de textes avec renvois, index et remarques
- EU update : the anti-tax avoidance package
- Economic substance for holding companies in the post- BEPS world and after recent ECJ case-law : an analysis of developments in Europe
- Eradicating double non-taxation : a comparative analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Essays on international taxation : liber amicorum Nishith Desai
- Final Report on Action 6 of the OECD/G20 base erosion and profit shifting initiative : prevention of treaty abuse
- Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
- From evasion to avoidance : the historical evolution of the OECD Model in addressing tax abuse
- General anti-avoidance rules : the final tax frontier? Indian and international perspectives
- Harmonisation of doctrines of treaty abuse between bilateral investment treaties & tax treaties : possibilities & challenges
- Has the chase to end treaty abuse gone too far?
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- Impact of BEPS Action 6 on source-based tax jurisdictions : the case of Hong Kong
- Implementation in practice of the principal purpose test in the Multilateral Convention
- International tax law : new challenges to and from constitutional and legal pluralism
- International tax rules in Russia : analysis and conceptual findings
- International taxation in the digital economy : challenge accepted?
- Interplay between the principal purpose test in the Multilateral BEPS Convention and the beneficial ownership clause as treaty anti-avoidance tool targeting holding structures
- Interpretation and application of the prevention of treaty abuse article in the MLI
- Introduction to the law of double taxation conventions
- Introduction to the law of double taxation conventions
- Is Article 29(9) a game-changer? What would be the outcome of existing jurisprudence in light of Article 29(9)?
- Is Kenya's international tax policy bullit proof? Focussing on treaty abuse anti-avoidance rules on dividends and capital gains
- Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
- Ist Paragr. 50d Abs. 3 EStG auch in Drittstaatsfällen am Ende?
- It takes two to tango - an MLI update
- Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties
- L'arbitrage des différends fiscaux en droit international des investissements
- LOB provisions in the 2015 draft U.S. Model tax treaty
- La Cassazione traccia i confini del concetto di beneficiario effettivo
- La prohibición de abuso de convenio para evitar la doble imposición internacional
- Learning the instrument
- MLI : testing the 'principal purpose'
- MLI made easy
- Mexico's options under the multilateral instrument
- Ministry of Taxation v NetApp Denmark ApS : Cases B-1980-12 and B-2173-12
- Misbruik van belastingverdragen en de effectiviteit van de PPT
- Missbrauch bei Dreieckssachverhalten : Überlegungen aus deutscher Perspektive
- Multilateral Instrument : Spanish position with special emphasis on the Treaty Abuse Part based on comparative analysis of internal Spanish regulations and proposed modifications
- Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
- Multilateral instruments : Indian perspective
- Mystiques of MLI brought alive
- New anti-hybrid and anti-abuse tax measures
- OECD base erosion and profit shifting action 6 : the general anti-abuse rule
- OECD'S Action plan on Tax Base Erosion and Profit Shifting (BEPS) : emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of Uganda = Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS) : énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda
- OECD's action plan on tax base erosion and profit shifting : part 2 - A critique of some priority OECD actions from an African perspective - Addressing excessive interest deductions, treaty abuse and the avoidance of the status of a permanent establishment
- OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
- Pasado, presente y futuro de BEPS
- Patent boxes : the rise, the change or the fall?
- Preventing the granting of treaty benefits in inappropriate circumstances, Action 6 - 2015 final report
- Preventing treaty abuse
- Prevention of tax treaty abuse - third peer review report on treaty shopping : Inclusive Framework on BEPS : Action 6
- Prevention of tax treaty abuse – fourth peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Prevention of treaty abuse - peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Prevention of treaty abuse - second peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Principal purpose test and customary international law : a note of caution
- Principal purpose test and wholly artificial arrangements, can substance rules really solve the problem of conduit companies and treaty shopping?
- Principles of international taxation
- Principles of international taxation
- Prévention de l'utilisation abusive des conventions - Deuxième rapport d'examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Prévention de l'utilisation abusive des conventions - rapport d'examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Prévention de l'utilisation abusive des conventions fiscales - Troisième rapport d'examen par les pairs sur le chalandage fiscal : le Cadre Inclusif sur le BEPS : Action 6
- Prévention de l’utilisation abusive des conventions fiscales – quatrième rapport d’examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Ratification of the OECD Multilateral Instrument by Romania
- Re Swiss Swaps case I/A : Case 2C_364/2012
- Reaction to the final OECD BEPS package
- Reconstructing the treaty network
- Resolving tax treaty dispute between India and Mauritius trough OECD BEPS inclusive framework membership
- Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia
- Role of the preamble for the interpretation of old and new tax treaties and on the policy of the prevention of treaty abuse
- Should Ethiopia sign the MLI? Prospects and challenges
- Substanzerfordernis im Zusammenhang mit der Rückerstattung der Verrechnungssteuer im internationalen Konzernverhältnis
- Swiss Supreme Court decision on treaty abuse
- Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps
- Switzerland's unilateral and international measures against tax treaty abuse
- Tackling abuse of tax treaties related to passive incomes : is beneficial ownership the most effective solution? An evaluation of international and French practices
- Tax abuse and aggressive tax planning in the BEPS era : how EU law and the OECD are establishing a unifying conceptual framework in international tax law, despite linguistic discrepancies
- Tax base erosion and profit shifting in Africa : part 2 : a critique of some priority OECD actions from an African perspective
- Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative
- Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings
- Tax treaty abuse : a second look
- Tax treaty abuse : policies and issues
- Tax treaty abuse and the pricipal purpose test - part 1
- Tax treaty abuse and the pricipal purpose test - part 2
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2018
- Tax treaty entitlement
- Taxation of intellectual property under domestic law, EU law and tax treaties
- The BEPS Action Plan in the light of EU law: treaty abuse
- The DNA of the principal purpose test in the Multilateral Instrument
- The Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting
- The OECD's antiabuse standards and the Congo-South Africa tax treaty
- The PPT : the introduction of a uniform standard with an uncertain application
- The PPT in post-BEPS Tax Treaty Law : it is a GAAR but just a GAAR!
- The Principal Purpose Test's burden of proof : Should the OECD Commentary on Art. 29(9) specify which party bears the onus?
- The agency permanent establishment in BEPS Action 7 : treaty abuse or business abuse?
- The effect of article 6 MLI on covered tax agreements : fata morgana or new reality?
- The effectiveness of general anti-avoidance rules : their limits, challenges and potential in EU and international tax law
- The impact of the multlateral instrument on China
- The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
- The implementation and lasting effects of the multilateral instrument
- The improper use of tax treaties by contracting states : tax treaty dodging
- The influence of the BEPS Multilateral Instrument on tax treaties concluded by non-signatory countries
- 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 in the post-BEPS and digitalized world
- The lesser of two evils : double tax treaty override or treaty abuse?
- The limitation on benefits (LOB) provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 1
- The limitation on benefits [LOB] provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 2
- The multilateral instrument and its impact on business in Nigeria
- The multilateral instrument to modify tax treaties : impact for MNEs
- The new Australia-Germany Income and Capital Tax Treaty (2015) : a tax treaty for the era of the OECD/G20 BEPS initiative?
- The prevention of tax havens via income tax treaties
- The prevention of tax treaty abuse in the BEPS Action 6 : a Brazilian perspective
- The principal purpose test (PPT) in BEPS Action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
- The principal purpose test in tax treaties under BEPS 6
- The prohibition of abuse of rights after the ECJ Danish cases
- The rise and fall of Malta pensions : taxpayer positions, IRS enforcement, and remaining solutions
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Treaty entitlement of investment funds in light of BEPS Actions 2 and 6
- Treaty entitlement of non-CIV funds : comments received on public discussion draft
- Treaty entitlement of non-CIV funds : public discussion draft
- Treaty residence of pension funds : comments received on public discussion draft
- Treaty residence of pension funds : public discussion draft
- Treaty shopping and BEPS Action 6 : an Indian perspective
- Treaty shopping and avoidance of abuse
- Treaty/Directive shopping and abuse of EU Law
- Trust arrangements in relation to the CFC rule and anti-tax treaty abuse
- Umsetzung des Mehrseitigen Übereinkommens (Multilateral Instrument) in Deutschland
- United Nations handbook on selected issues in protecting the tax base of developing countries
- United Nations handbook on selected issues in protecting the tax base of developing countries
- Vergilendirmede matrah aşındırma ve kâr kaydırma (BEPS) = Base erosion and profit shifting (BEPS) in taxation
- Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
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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/resource/gmCK8QCf6KM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/gmCK8QCf6KM/">treaty 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>
