Related Books

International Tax Planning and Prevention of Abuse
Language: en
Pages: 1146
Authors: Luc De Broe
Categories: Corporations
Type: BOOK - Published: 2008 - Publisher: IBFD

DOWNLOAD EBOOK

This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and bas
Preventing Treaty Abuse
Language: en
Pages: 473
Authors: Daniel Blum
Categories: Law
Type: BOOK - Published: 2016-09-19 - Publisher: Linde Verlag GmbH

DOWNLOAD EBOOK

Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means t
Beneficial Ownership in International Tax Law
Language: en
Pages: 448
Authors: Angelika Meindl-Ringler
Categories: Law
Type: BOOK - Published: 2016-06-07 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits
Beneficial Ownership in International Taxation
Language: en
Pages: 385
Authors: Kuźniacki, Błażej
Categories: Law
Type: BOOK - Published: 2022-08-12 - Publisher: Edward Elgar Publishing

DOWNLOAD EBOOK

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in internation
Tax Treaties: Building Bridges between Law and Economics
Language: en
Pages: 679
Authors:
Categories: Double taxation
Type: BOOK - Published: 2010 - Publisher: IBFD

DOWNLOAD EBOOK

In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much n