The OECDs 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.
Edward Elgar Publishing; March 2019
- ISBN: 9781788976893
- Edition: 1
- Read online, or download in secure PDF or secure ePub format
- Title: Taxation of Bilateral Investments
- Author: Carlo Garbarino
Imprint: Edward Elgar Publishing