Work

The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World

Year: 2020

Type: article

Abstract: In its analysis, this article distinguishes between domestic anti-avoidance rules that counteract treaty abuse and those that thwart abuse of domestic law. The authors conclude that conflicts could arise with tax treaties. States should employ a provision that authorizes the application of these rules to prevent this situation arising.

Source: Bulletin for international taxation

DOI: 10.59403/3safqvc

Authors: V. Chand, C. Elliffe

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W3049155303

FWCI: 3.967

Cites: 20

Cited by: 12

Related to: 10