Shukla, Gaurav and Pandey, Suesh and Lingam, Shiu (2020) Tax effects of treaty shopping and OECD’s BEPS implications. FIIB Business Review, 9 (2). pp. 85-93. ISSN 2319-7145
Full text not available from this repository.Abstract
This article evaluates the reasons as to why tax treaty abuse and specifically treaty shopping have been less mooted in the international tax landscape, before the experience of the global economic slowdown. Dawn of the 21st century witnessed the international community be much intensively focused on global transparency in tax matters, and nations more concerned about the revenue loss due to tax avoidance methods adopted globally. Further, the article tries to make a logical connection between the treaty shopping, tax avoidance and tax evasion, without getting deeply into the technicalities of Limitation on Benefits and Principal Purposes Test rules proposed by OECD in BEPS Action Plan 6.
| Item Type: | Journal Article |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance K Law > K Law (General) |
| Divisions: | School of Law and Social Sciences (SoLaSS) |
| Depositing User: | Ms Shalni Sanjana |
| Date Deposited: | 23 Jun 2022 22:02 |
| Last Modified: | 23 Jun 2022 22:02 |
| URI: | https://repository.usp.ac.fj/id/eprint/13490 |
Actions (login required)
 |
View Item |