Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler.

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Material type: Text

TextSeries: Schriftenreihe zum internationalen Steuerrecht ; volume 101.Publisher: Wien : Linde, [2016]Description: 1 online resource (xvi, 563 pages)Content type:

text

Media type:

computer

Carrier type:

online resource

ISBN:

9783709408377
3709408377
9783709408384
3709408385

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Additional physical formats: Print version:: Preventing treaty abuse.DDC classification:

343.0526 23

LOC classification:

K4475 .P755 2016eb

Online resources:

Click here to access online

Summary: 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.

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Item type	Home library	Collection	Call number	Materials specified	Status	Date due	Barcode
Electronic-Books	OPJGU Sonepat- Campus	E-Books EBSCO			Available

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.

Print version record.

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