- The Unintended Consequences of Bilateralism🔍
- SocArXiv Papers🔍
- Preventing tax treaty abuse🔍
- the use of conduit & base companies in international tax planning🔍
- Tax Treaty Abuse and Treaty Shopping🔍
- New results on the prevention of tax treaty shopping show progress ...🔍
- Rethinking Treaty Shopping🔍
- Treaty shopping🔍
Treaty shopping and international tax policy
The Unintended Consequences of Bilateralism: Treaty Shopping ...
These agreements coordinate policies between countries to avoid double taxation and encourage international investment. I argue that by solving ...
SocArXiv Papers - Treaty shopping and international tax policy - OSF
These agreements coordinate policies between countries to avoid double taxation and encourage international investment. I argue that by solving this ...
Preventing tax treaty abuse - OECD
Taxpayers engaged in treaty shopping and other treaty abuse strategies undermine tax sovereignty by claiming treaty benefits in situations where these benefits ...
The Unintended Consequences of Bilateralism: Treaty Shopping ...
maintain lower tax rates. The global investment regime, the international tax system, and much of world trade are governed by bilateral treaties. Received ...
the use of conduit & base companies in international tax planning
2 Rosenbloom, H.D., Tax Treaty Abuse: Problems and Issues, 15 Law and Policy in International Business, ... In this case of “Treaty shopping”, the tax advantage ...
Tax Treaty Abuse and Treaty Shopping: An Analysis of ...
Understanding tax treaty abuse and treaty shopping is ever critical in today's modern era. These concepts are complex phenomena that pose ...
The Unintended Consequences of Bilateralism: Treaty Shopping
These agreements coordinate policies between countries to avoid double taxation and encourage international investment. I argue that by solving this ...
New results on the prevention of tax treaty shopping show progress ...
The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer ...
Rethinking Treaty Shopping: Lessons for the European Union
ness: The Challenge for International Tax Policy", 25 /ntertax 4 (1997), pp. 143-144. 28. OECD Conduit Companies Report, Paras. 13-15. 29 ...
Treaty shopping: House of Cards? - LinkedIn
Treaty shopping is a concept in international tax law that refers to the practice of structuring business transactions or investments in a way that takes ...
The United States Policy of Stringent Anti-Treaty-Shopping Provisions
Tax avoidance through international treaty shopping has become a subject of intense controversy in the international community.
Treaty Shopping and International Tax Policy - ResearchGate
Then, I develop a new measure of treaty-shopping opportunities for firms in 164 countries. Where the proliferation of tax treaties allows multinationals to ...
Treaty abuse and treaty shopping
AuthorsUN. Committee of Experts on International Cooperation in Tax Matters. Subcommittee on Treaty Abuses ; DateGeneva :[...] ; Description. 34 p. ; Notes.
Treaty Shopping and International Tax Policy | Semantic Scholar
Abstract The international tax system is a complex regime composed of thousands of bilateral tax treaties. These agreements coordinate policies between ...
M&A Vocabulary – Explained by the experts: Treaty Shopping
Treaty Shopping or Buying into a double taxation agreement, refer to the use of tax-driven structures under which a taxpayer creates a corporation to take ...
5. International tax and treaty strategy in resource–rich developing ...
Developing a tax treaty strategy implies coming up with an overall plan, based on analysis of the current situation (including existing treaties) and policy ...
For the purposes of treaty interpretation of undefined terms, one refers to the law of the taxing State.5 The domestic rules of the other OECD member countries ...
Treaty shopping | Lund University
Treaty shopping is also combated through domestic law, through general anti-tax avoidance or anti-abusive provisions. Domestic anti-avoidance rules may only be ...
Treaty shopping and international tax policy - ResearchGate
It provides relief to the residents in form of either deduction of tax already paid or by giving credit regarding the tax paid. The objective of this paper is ...
On rare occasions, treaty shopping can occur via a direct transfer of the right to bring a treaty claim before an arbitral tribunal to an entity ...