000			01703nab#a2200289#c#4500
003			IEF
005			20180219152748.0
008			170517s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
245			_aA brave new post - BEPS world _b new double tax treaty between Germany and Australia implements BEPS measures _c Ludmilla Maurer ... [et al.]
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aDOBLE IMPOSICION _942842
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aALEMANIA _925193
650		4	_aAUSTRALIA _932206
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPROGRAMAS _948158
520			_aOn 7 December 2016 a new Double Tax Treaty between Germany and Australia (.Treaty.) entered into force. The Treaty was signed on 12 November2015and replaces the existing Treaty between both countries signed in 1972. The Treaty is one of the first double tax treaties to be concluded globally since the finalization of the OECD.s Base Erosion Profit Shifting (BEPS) Action Plan and thus represents a significant landmark on the global tax landscape that may indicate the trajectory of post-BEPS double tax treaties. The Treaty applies from 1 January 2017 in Germany and from 1 January 2017 (withholding tax), 1 April 2017 (fringe benefits tax) and 1 July 2017 (other Australian taxes) respectively in Australia.
700	1		_aMaurer, Ludmilla _965370
773	0		_tIntertax _gv. 45, n. 4, March 2017, p. 310-321
942			_cART
942			_z147940
999			_c26661 _d26661