Quotation Szudoczky, Rita. 2018. Tax Treaties in a Post-BEPS Era. Lecture WU LLM Program on International Tax Law, Vienna, 14.12.18


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Abstract

The OECD/G20 Base Erosion and Profit Shifting (BEPS) project represents the most important development of the last decades in international taxation. The BEPS project made several recommendations for changes to tax treaties in order to make them less susceptible to use in aggressive tax planning structures shifting profits from high tax to low tax jurisdictions and eroding the tax base of countries where actual profit generating activities take place. The lecture examines to what extent and in which form these recommendations have been implemented in the existing treaty network. It provides an understanding of the rationale and mechanism of the rules implemented in treaties as a result of BEPS. In addition, it discusses what scope is left for tax planning using tax treaties in the post-BEPS era either inadvertently by leaving loopholes in the tax treaty rules or purposely for the sake of having room for tax competition.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Unpublished lecture
Language English
Title Tax Treaties in a Post-BEPS Era
Event Lecture WU LLM Program on International Tax Law
Location Vienna
Event country Austria
Date Dec. 14, 2018

Associations

People
Szudoczky, Rita (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
5349 Business taxation (Details)
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