Preventing treaty abuse /:
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 com...
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Wien :
Linde,
[2016]
|
| Schriftenreihe: | Schriftenreihe zum internationalen Steuerrecht ;
volume 101. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016. |
| Beschreibung: | 1 online resource (xvi, 563 pages) |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9783709408377 3709408377 9783709408384 3709408385 |
Internformat
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| 500 | |a Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016. | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | |a 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. | ||
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| genre | Treaties fast |
| genre_facet | Treaties |
| id | ZDB-4-EBA-on1015899531 |
| illustrated | Not Illustrated |
| indexdate | 2024-10-25T16:24:06Z |
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| isbn | 9783709408377 3709408377 9783709408384 3709408385 |
| language | English |
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| physical | 1 online resource (xvi, 563 pages) |
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| publisher | Linde, |
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| series | Schriftenreihe zum internationalen Steuerrecht ; |
| series2 | Schriftenreihe zum internationalen Steuerrecht ; |
| spelling | Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler. Wien : Linde, [2016] 1 online resource (xvi, 563 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Schriftenreihe zum internationalen Steuerrecht ; volume 101 Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016. Includes bibliographical references. 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. Print version record. Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Tax evasion. http://id.loc.gov/authorities/subjects/sh85132819 Double imposition Conventions. Fraude fiscale. LAW Military. bisacsh Double taxation fast Tax evasion fast Treaties fast Blum, Daniel W., editor. Seiler, Markus, editor. has work: Preventing treaty abuse (Text) https://id.oclc.org/worldcat/entity/E39PCGCX4JTXPHXgd4mqQyFjwd https://id.oclc.org/worldcat/ontology/hasWork Print version: Preventing treaty abuse. Wien : Linde, [2016] 9783707335422 (DLC) 2016479455 (OCoLC)961100716 Schriftenreihe zum internationalen Steuerrecht ; volume 101. http://id.loc.gov/authorities/names/n98021480 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1595674 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1595674 Volltext |
| spellingShingle | Preventing treaty abuse / Schriftenreihe zum internationalen Steuerrecht ; Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Tax evasion. http://id.loc.gov/authorities/subjects/sh85132819 Double imposition Conventions. Fraude fiscale. LAW Military. bisacsh Double taxation fast Tax evasion fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132864 http://id.loc.gov/authorities/subjects/sh85132819 |
| title | Preventing treaty abuse / |
| title_auth | Preventing treaty abuse / |
| title_exact_search | Preventing treaty abuse / |
| title_full | Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler. |
| title_fullStr | Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler. |
| title_full_unstemmed | Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler. |
| title_short | Preventing treaty abuse / |
| title_sort | preventing treaty abuse |
| topic | Double taxation Treaties. http://id.loc.gov/authorities/subjects/sh85132864 Tax evasion. http://id.loc.gov/authorities/subjects/sh85132819 Double imposition Conventions. Fraude fiscale. LAW Military. bisacsh Double taxation fast Tax evasion fast |
| topic_facet | Double taxation Treaties. Tax evasion. Double imposition Conventions. Fraude fiscale. LAW Military. Double taxation Tax evasion Treaties |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1595674 |
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