Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax tr...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, sponsoring body (sponsoring body)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2014.
Colección:OECD/G20 Base Erosion and Profit Shifting Project,
Materias:
Corporations > Taxation > Law and legislation.
Double taxation.
Double taxation > Treaties.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706566106719

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