Taxation of Bilateral Investments (eBook)

Tax Treaties after BEPS

Carlo Garbarino (Autor)

eBook Download: EPUB

2019
240 Seiten
Edward Elgar Publishing (Verlag)
978-1-78897-689-3 (ISBN)

Infos

The OECD's guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties. Key features include:Practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment Chapters that explore specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and CommentaryExplanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactionsInformation on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement. Providing a succinct and practical approach to the topic, this book will be an insightful resource for those practising in the field of international taxation as well as corporate in-house counsel. Researchers and students seeking clear information on BEPS and its real world application affecting tax treaties will also benefit from this concise guide.

Produkt-Details

• Erscheint lt. Verlag: 29.3.2019
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-78897-689-4 / 1788976894
• ISBN-13: 978-1-78897-689-3 / 9781788976893