Abuse Prevention in Tax Treaty Law

Details

Serval ID
serval:BIB_E065F6EDD0C1
Type
Book:A book with an explicit publisher.
Collection
Publications
Institution
Title
Abuse Prevention in Tax Treaty Law
Author(s)
Danon Robert
Publisher
Wolters Kluwer
Publication state
In preparation
Language
english
Abstract
The book explores the problem of abuse prevention in tax treaty law from the 1977 OECD Model Tax Convention up to the recently adopted 2017 OECD and UN Model Tax Conventions incorporating the so-called "Principal Purpose Test" (PPT) . The book also discusses leading tax treaty case law and practice around the globe and contrasts the latter with the new multilateral standards to prevent tax treaty abuse. In the analysis comparatives cross-references are also made to the problem of treaty shopping under Bilateral Investment Treaties (BITs)
Create date
17/07/2020 21:51
Last modification date
18/07/2020 6:19
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