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Taxation of Bilateral Investments : Tax Treaties after BEPS. 二国間投資の課税－BEPS以後の租税条約
・ISBN 978-1-78897-688-6 hard GB£ 114.00
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| 著者・編者 | Garbarino, Carlo, |
|---|---|
| 出版社 | (E. Elgar, UK) |
| 出版年月 | 2019 |
| ページ数 | 224 pp. |
| 言語 | ENG |
| ニュース番号 | ＜650-1296 650-P2310＞ |
解説
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.