Preventing treaty abuse /
Preventing treaty abuse /
edited by Daniel W. Blum, Markus Seiler.
- 1 online resource (xvi, 563 pages)
- Schriftenreihe zum internationalen Steuerrecht ; volume 101 .
- Schriftenreihe zum internationalen Steuerrecht ; volume 101. .
Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016.
Includes bibliographical references.
The OECD initiative on Base Erosion and Profit Shifting (BEPS) has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD's agenda to harmonize these attempts even more challenging. This book provides a collection of master theses focussing on preventing treaty abuse. The aim of the book is to analyse the notion of treaty abuse, its historical roots and the measures to counter it. The topics cover a wide range of both policy and legal issues.
9783709408377 (electronic bk.) 3709408377 (electronic bk.) 9783709408384 (E-Book-ePub) 3709408385 (E-Book-ePub)
Double taxation--Treaties.
Tax evasion.
Double imposition--Conventions.
Fraude fiscale.
LAW--Military.
Double taxation.
Tax evasion.
Electronic books.
Treaties.
K4475 / .P755 2016eb
343.0526
Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016.
Includes bibliographical references.
The OECD initiative on Base Erosion and Profit Shifting (BEPS) has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD's agenda to harmonize these attempts even more challenging. This book provides a collection of master theses focussing on preventing treaty abuse. The aim of the book is to analyse the notion of treaty abuse, its historical roots and the measures to counter it. The topics cover a wide range of both policy and legal issues.
9783709408377 (electronic bk.) 3709408377 (electronic bk.) 9783709408384 (E-Book-ePub) 3709408385 (E-Book-ePub)
Double taxation--Treaties.
Tax evasion.
Double imposition--Conventions.
Fraude fiscale.
LAW--Military.
Double taxation.
Tax evasion.
Electronic books.
Treaties.
K4475 / .P755 2016eb
343.0526