Read Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

OECD Organisation for Economic Co-operation and Development

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Description: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 do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits ruleWe have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. To get started finding Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, you are right to find our website which has a comprehensive collection of manuals listed.
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Pages: 108

Format: PDF, EPUB & Kindle Edition

Publisher: —

Release: 2014

ISBN: 9264219129

Description: 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 do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits ruleWe have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. To get started finding Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

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