Sökning: "LOB clause"
Hittade 3 uppsatser innehållade orden LOB clause.
1. Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. LÄS MER
2. Does the LOB clause in BEPS Action 6 violate the principle of MFN treatment in EU law?
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. LÄS MER
3. The Compatibility of Limitation on Benefits Provisions in Tax Treaties with EC Law
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : Most bilateral tax treaties contain provisions with the objective of preventing different types of treaty abuse. Limitation on benefits clauses are an example of such provisions, and are generally found in United States tax treaties. These include various tests, which need to be fulfilled by a taxpayer wishing to enjoy the benefits of a tax treaty. LÄS MER