Add to ORKGThe book explores the problem of abuse prevention in tax treaty law from the 1977 OECD Model Tax Convention up to the recently adopted 2017 OECD and UN Model Tax Conventions incorporating the so-called "Principal Purpose Test" (PPT) . The book also discusses leading tax treaty case law and practice around the globe and contrasts the latter with the new multilateral standards to prevent tax treaty abuse. In the analysis comparatives cross-references are also made to the problem of treaty shopping under Bilateral Investment Treaties (BITs
We offer the first attempt at empirically testing the level of transnational consensus on the legal ...
This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as to...
In recent years, number of initiatives arised from the European Union and OECD towards active cooper...
The book explores the problem of abuse prevention in tax treaty law from the 1977 OECD Model Tax Con...
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shif...
Over the last 40 years, the world has experienced exponential growth in international trade and inve...
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shif...
The concept of treaty abuse, although being of great significance to the operation of international ...
The thesis provides an overview of the relationship between tax treaties and domestic law and issues...
The ability of some countries to unilaterally change, or override;\u27 their tax treaties through d...
In this article, Hans van den Hurk sets out his views on the abuse of tax treaties and the effective...
The author of the paper discusses the issue of treaty shopping and anti-treaty shopping measures ado...
The Internal Revenue Service in recent years has been particularly concerned about third-country res...
The heated political debate on aggressive tax practices of multinational entities starts to produce ...
Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model D...
We offer the first attempt at empirically testing the level of transnational consensus on the legal ...
This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as to...
In recent years, number of initiatives arised from the European Union and OECD towards active cooper...
The book explores the problem of abuse prevention in tax treaty law from the 1977 OECD Model Tax Con...
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shif...
Over the last 40 years, the world has experienced exponential growth in international trade and inve...
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shif...
The concept of treaty abuse, although being of great significance to the operation of international ...
The thesis provides an overview of the relationship between tax treaties and domestic law and issues...
The ability of some countries to unilaterally change, or override;\u27 their tax treaties through d...
In this article, Hans van den Hurk sets out his views on the abuse of tax treaties and the effective...
The author of the paper discusses the issue of treaty shopping and anti-treaty shopping measures ado...
The Internal Revenue Service in recent years has been particularly concerned about third-country res...
The heated political debate on aggressive tax practices of multinational entities starts to produce ...
Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model D...
We offer the first attempt at empirically testing the level of transnational consensus on the legal ...
This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as to...
In recent years, number of initiatives arised from the European Union and OECD towards active cooper...