Taxation of Bilateral Investments: Tax Treaties After Beps (Hardback)Carlo Garbarino (author)
Hardback 240 Pages / Published: 29/03/2019
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The OECD's guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties. Key features include: * Practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment * Chapters that explore specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary * Explanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactions * Information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement. Providing a succinct and practical approach to the topic, this book will be an insightful resource for those practising in the field of international taxation as well as corporate in-house counsel. Researchers and students seeking clear information on BEPS and its real world application affecting tax treaties will also benefit from this concise guide.
Publisher: Edward Elgar Publishing Ltd
Number of pages: 240
Dimensions: 169 x 244 mm
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