Processing...
Continue shopping Go to cart
return to product list

The Anti-Abuse Rule for Permanent Establishments Situated in Third States

This book aims to provide a critical in-depth legal analysis of article 29(8) of the OECD Model and its functioning within the convention.
tab_0
Title:

The Anti-Abuse Rule for Permanent Establishments Situated in Third States

Subtitle:

A Legal Analysis of Article 29(8) OECD Model

Series:
Volume 16 in the WU Series
Author(s):
Date of publication:
ISBN:

978-90-8722-638-1

Type of publication:

Print book

Number of pages:

340

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Print
tab_1
Title:

The Anti-Abuse Rule for Permanent Establishments Situated in Third States

Subtitle:

A Legal Analysis of Article 29(8) OECD Model

Series:

Volume 16 in the WU Series

Author(s):
Date of publication:
ISBN:

978-90-8722- 639-8

Type of publication:

eBook in PDF format

Number of pages:

340

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: PDF
tab_2
Title:

The Anti-Abuse Rule for Permanent Establishments Situated in Third States

Subtitle:

A Legal Analysis of Article 29(8) OECD Model

Series:

Volume 16 in the WU Series

Author(s):
Date of publication:
ISBN:

978-90-8722-638-1

Type of publication:

Online book

Number of pages:

340

Terms:

Up to 5 users. View purchase information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

The Anti-Abuse Rule for Permanent Establishments Situated in Third States
Why this book?

Within the framework of its Base Erosion and Profit Shifting (BEPS) Project, the OECD has developed a new specific anti-abuse rule to address certain types of triangular situations leading to low taxation, resulting in the inclusion of article 10, entitled “Anti-abuse Rule for Permanent Establishments Situated in Third States”, in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (2016) and article 29(8) of the OECD Model (2017). As a consequence, an increasing number of tax treaties include a specific anti-abuse rule based on article 29(8) of the OECD Model, and since only four OECD member countries have made a reservation to this article, it is expected that this trend will continue.

Despite its growing importance, the provision has received little attention in the tax literature compared to other BEPS measures. This book aims to fill this research gap and provides a critical in-depth legal analysis of article 29(8) of the OECD Model and its functioning within the convention.

The book is of relevance to anyone who deals with the application of article 29(8) of the OECD Model in practice and to anyone interested in the application of tax treaties in triangular cases in general.

Downloads
 
This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
Dr Van West works with PwC Belgium in Brussels and is guest professor at the Free University Brussels (VUB), as well as the author of various publications on international and EU tax law. This book is based on his doctoral thesis, which he wrote while a research associate at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business (WU), within the framework of the Doctoral Program in International Business Taxation.
Since we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
Send us your review
return to product list