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E-book

Title Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler
Published Wien : Linde, [2016]
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Description 1 online resource (xvi, 563 pages)
Series Schriftenreihe zum internationalen Steuerrecht ; volume 101
Schriftenreihe zum internationalen Steuerrecht ; volume 101
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
Notes Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016
Bibliography Includes bibliographical references
Notes Print version record
Subject Double taxation -- Treaties
Tax evasion
Double taxation.
LAW -- Military.
Tax evasion.
Genre/Form Treaties.
Form Electronic book
Author Blum, Daniel W., editor
Seiler, Markus, editor
ISBN 3709408377 (electronic bk.)
3709408385 (E-Book-ePub)
9783709408377 (electronic bk.)
9783709408384 (E-Book-ePub)