Description

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 Commentary
  • Explanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactions
  • Information 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.

Taxation of Bilateral Investments: Tax Treaties after BEPS

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Hardback by Carlo Garbarino

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Short Description:

The OECD's guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and... Read more

    Publisher: Edward Elgar Publishing Ltd
    Publication Date: 29/03/2019
    ISBN13: 9781788976886, 978-1788976886
    ISBN10: 1788976886

    Number of Pages: 240

    Non Fiction , Law , Education

    Description

    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 Commentary
    • Explanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactions
    • Information 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.

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