Taxation of Bilateral Investments
Author | : Carlo Garbarino |
Publisher | : Edward Elgar Publishing |
Total Pages | : 361 |
Release | : 2019 |
ISBN-10 | : 9781788976893 |
ISBN-13 | : 1788976894 |
Rating | : 4/5 (894 Downloads) |
Download or read book Taxation of Bilateral Investments written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2019 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.