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Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means t
International Tax Planning and Prevention of Abuse
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This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and bas
Interpretation and Application of Tax Treaties in North America
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This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b
Harmful Tax Competition An Emerging Global Issue
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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l
Tax Treaty Entitlement
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