Sökning: "OECD Treaty GAAR"
Visar resultat 1 - 5 av 10 uppsatser innehållade orden OECD Treaty GAAR.
1. The General Anti-Avoidance Rules in International Tax Law and the Rule of Law – The Issue of Predictability and Taxpayers’ Rights
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : This paper addresses a principle in international taxation that has long been a subject of controversy in many countries regarding the countering of abusive maneuverings in tax matters and had engendered debates amongst academic scholars concerning its predictibility. This anti-abuse principle, doctrine or clause in international tax matters had over the years received many names according to variant applied in each country. LÄS MER
2. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER
3. 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
4. The Principal Purpose Test under BEPS Action 6: Does the OECD Proposal Fit the EU Legal Framework?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : On October 5, 2015, the Organization for Economic Cooperation and Development published the final package of 15 actions under the BEPS initiative. This package, in particular, includes the Final Report on Action 6 – ‘Preventing the granting of treaty benefits in inappropriate circumstances’, which is intended to provide countries with the ‘minimum level of protection against treaty abuse’. LÄS MER
5. Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?
Master-uppsats, Högskolan i Jönköping/IHH, Redovisning och RättsvetenskapSammanfattning : BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. LÄS MER
