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Previous	OP 2141/2017/11-5 Adapting the concept of permanent establishment to the context of digital commerce	OP 2141/2017/11-6 Group provisions in the common (consolidated) corporate tax base	OP 2141/2017/11-7 Interest limitation rules in the post-BEPS era	OP 2141/2017/1-2 What has changed in the limitation on benefits clause of the 2016 US Model ?	OP 2141/2017/12-1 Firness	OP 2141/2017/12-2 The role of the "other income" article within the structure of tax treaties	OP 2141/2017/12-3 Contractual arrangements and the delineation of a transaction	Next

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Biblioteca del Instituto de Estudios Fiscales

What has changed in the limitation on benefits clause of the 2016 US Model ? technical modifications, policy considerations and comparisons with Base Erosion and Profit Shifting Action 6 Rita Julien, Petra Koch & Rita Szudoczky