Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust
Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust
Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust
Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler and Alexander Rust
Taxation of Bilateral Investments
Tax Treaties after BEPS
Carlo Garbarino
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.