Preventing the Granting of Treaty Benefits in Inappropriate Circumstances [electronic resource] / Or...
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances [electronic resource] / Or...
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (108 pages)
Content type
text
Media type
computer
Carrier type
online resource
Publication information
Publisher
Paris : OECD Publishing, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
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 treaties. The report also ensures that tax treaties...
Alternative Titles
Full title
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lxEEkbg
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lxEEkbg
Other Identifiers
ISBN
9789264219120 (PDF)
DDC
343.067
MMS ID
991023945871702626
