Coverart for item
The Resource Taxation of bilateral investments : tax treaties after BEPS, Carlo Garbarino (Angelo Sraffa Department of Legal Studies, Bocconi University, Italy and Senior Fellow of the Melbourne Law School, 2018-19), (electronic resource)

Taxation of bilateral investments : tax treaties after BEPS, Carlo Garbarino (Angelo Sraffa Department of Legal Studies, Bocconi University, Italy and Senior Fellow of the Melbourne Law School, 2018-19), (electronic resource)

Label
Taxation of bilateral investments : tax treaties after BEPS
Title
Taxation of bilateral investments
Title remainder
tax treaties after BEPS
Statement of responsibility
Carlo Garbarino (Angelo Sraffa Department of Legal Studies, Bocconi University, Italy and Senior Fellow of the Melbourne Law School, 2018-19)
Creator
Subject
Genre
Language
eng
Summary
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.--
Assigning source
Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorName
Garbarino, Carlo
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
Series statement
ElgarOnline eBooks
http://library.link/vocab/subjectName
  • Foreign trade regulation
  • Double taxation
Label
Taxation of bilateral investments : tax treaties after BEPS, Carlo Garbarino (Angelo Sraffa Department of Legal Studies, Bocconi University, Italy and Senior Fellow of the Melbourne Law School, 2018-19), (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://www.elgaronline.com/view/9781788976886/9781788976886.xml
Instantiates
Publication
Note
Includes index
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Contents: 1. Doing business through a permanent establishment (PE) -- 2. Entitlement to tax treaties -- 3. Doing business through corporate vehicles -- 4. Dispute settlement and enforcement -- Index
Control code
eep9781788976893
Dimensions
unknown
Extent
1 online resource (224 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9781788976893
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
(OCoLC)1090728403
Label
Taxation of bilateral investments : tax treaties after BEPS, Carlo Garbarino (Angelo Sraffa Department of Legal Studies, Bocconi University, Italy and Senior Fellow of the Melbourne Law School, 2018-19), (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://www.elgaronline.com/view/9781788976886/9781788976886.xml
Publication
Note
Includes index
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Contents: 1. Doing business through a permanent establishment (PE) -- 2. Entitlement to tax treaties -- 3. Doing business through corporate vehicles -- 4. Dispute settlement and enforcement -- Index
Control code
eep9781788976893
Dimensions
unknown
Extent
1 online resource (224 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9781788976893
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
(OCoLC)1090728403

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