Pulse en una miniatura para ir a Google Books.
Cargando... Preventing the granting of treaty benefits in inappropriate circumstancespor Organisation for Economic Co-operation and Develop
Ninguno Cargando...
Inscríbete en LibraryThing para averiguar si este libro te gustará. Actualmente no hay Conversaciones sobre este libro. Ninguna reseña sin reseñas | añadir una reseña
This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule. No se han encontrado descripciones de biblioteca. |
Debates activosNinguno
Google Books — Cargando... GénerosSistema Decimal Melvil (DDC)343.067Social sciences Law Military, defense, public property, public finance, tax, commerce {trade}, industrial law International Kinds of taxes by incidence Taxes on corporationsClasificación de la Biblioteca del CongresoValoraciónPromedio: No hay valoraciones.¿Eres tú?Conviértete en un Autor de LibraryThing. |