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The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World Vikram Chand and Craig Elliffe

Material type: Article

ArticleSubject(s): EVASION FISCAL

In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 303-320

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Item type	Current location	Home library	Call number	Vol info	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2020/4/5-14 (Browse shelf)	2020, Vol. 74, nº 4/5 special issue	Available		BIT/2020/4/5-14

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Previous	BIT/2020/4/5-11 Unlimited Adjustments	BIT/2020/4/5-12 The 2017 Change to Article 3(2) of the OECD Model	BIT/2020/4/5-13 Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan	BIT/2020/4/5-14 The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World	BIT/2020/4/5-2 Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse	BIT/2020/4/5-3 The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention	BIT/2020/4/5-4 The Relevance of BEPS Materials for Tax Treaty Interpretation	Next

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