The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties

Autoren: Chand, Vikram

 
Verlag:
Schulthess Verlag
ISBN:
978-3-7255-8612-7
Erscheinungsjahr:
2017
Auflage:
1. Auflage
Seiten:
650
Einbandart:
broschiert
Sprache:
de
 
Verlag:
Schulthess Verlag
ISBN:
978-3-7255-8612-7
Erscheinungsjahr:
2017
Auflage:
1. Auflage
Seiten:
650
Einbandart:
broschiert
Sprache:
de
Lieferfrist:
In der Regel innert 3-6 Tagen versandbereit
Preis:
99,00 CHF
 
Info

In this work, the author analyses the interaction of domestic anti-avoidance rules such as judicial doctrines, statutory general anti-avoidance rules or statutory specific anti-avoidance provisions with tax treaties, in particular, the question of whether the effects of applying domestic anti-avoidance rules, from a source or residence State perspective, can be curtailed by tax treaties. The analysis takes into consideration the various domestic and treaty law changes proposed by the BEPS Action Plan, notably, Action item 6 on preventing treaty abuse. Moreover, the thesis makes policy recommendations in the form of treaty provisions that States can incorporate in their tax treaty network in order to ensure that conflicts do not arise between domestic anti-avoidance rules and tax treaties.

Author:
Vikram Chand, Ph. D., Executive Director, MAS/LLM in International Taxation and Executive Program in Transfer Pricing at the University of Lausanne (Switzerland)