Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific trea...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2015.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project,
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706187806719 |
Table of Contents:
- Introduction A. Treaty provisions and/or domestic rules to prevent the granting of treaty benefits in inappropriate circumstances B. Clarification that tax treaties are not intended to be used to generate double non-taxation C. Tax policy considerations that, in general, countries should consider before deciding to enter into a tax treaty with another country
