Recherche
S'identifier

Mensuel de mai 2014 - Economie

go back Retour << Article précédent     Article suivant >>


The OECD Discussion Draft on BEPS Action 6 (Prevent treaty abuse) : A critical analysis
By Oliver R. Hoor and Pierre Kreemer*   On 14 March 2014, the OECD released a discussion draft entitled “Preventing the granting of Treaty Benefits in Inappropriate Circumstances” (the “Discussion Draft”) for public consultation. The Discussion Draft includes proposals in relation to BEPS Action 6 (Preventing Treaty Abuse) for counteracting perceived abuse of tax treaties. The OECD received more than 60 public comments in response to the Discussion Draft. This article explains the problem of treaty shopping, provides a critical analysis of the proposals in the Discussion Draft and considers limitations set by EU law.   I. Introduction   Bilateral tax treaties are an important and well established feature of the international tax system....
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Square management
Generali Investements LU
MIMCO Capital
DLA PIPER
Stibbe
NautaDutilh
SOCIETE GENERALE Securities Services
Zeb Consulting
Linklaters
Sia Partners
Lamboley Executive Search
Paragon
Ernst&Young
Fi&FO
J. P. Morgan
Mazars.lu
Pictet Asset Management
Loyens & Loeff
Allen & Overy
Comarch
Castegnaro
Bearingpoint
VP Bank
Lpea.lu
AXA IM Luxembourg