LEADER 02363oam 2200409 450 001 9910794252503321 005 20231205162407.0 010 $a90-8722-639-X 010 $a90-8722-640-3 035 $a(CKB)4100000011509204 035 $a(MiAaPQ)EBC6372020 035 $a(EXLCZ)994100000011509204 100 $a20210227d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe anti-abuse rule for permanent establishments situated in third states $ea legal analysis of article 29(8) OECD model /$fJean-Philippe Van West 210 1$aAmsterdam :$cIBFD,$d[2020] 210 4$dİ2020 215 $a1 online resource (341 pages) 225 1 $aEuropean and international tax law and policy series ;$vVolume 16 311 0 $a90-8722-638-1 330 $aWithin the framework of its Base Erosion and Profit Shifting (BEPS) Project, the OECD has developed a new specific anti-abuse rule to address certain types of triangular situations leading to low taxation, resulting in the inclusion of article 10, entitled "Anti-abuse Rule for Permanent Establishments Situated in Third States", in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (2016) and article 29(8) of the OECD Model (2017). As a consequence, an increasing number of tax treaties include a specific anti-abuse rule based on article 29(8) of the OECD Model, and since only four OECD member countries have made a reservation to this article, it is expected that this trend will continue. Despite its growing importance, the provision has received little attention in the tax literature compared to other BEPS measures. This book aims to fill this research gap and provides a critical in-depth legal analysis of article 29(8) of the OECD Model and its functioning within the convention. 410 0$aEuropean and international tax law and policy series ;$vVolume 16. 606 $aTaxation 615 0$aTaxation. 676 $a336.2 700 $aWest$b Jean-Philippe Van$01487507 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910794252503321 996 $aThe anti-abuse rule for permanent establishments situated in third states$93707394 997 $aUNINA LEADER 01423nas 2200517- 450 001 9910894203203321 005 20240912213021.0 011 $a2470-2900 035 $a(DE-599)ZDB2888705-0 035 $a(OCoLC)934434946 035 $a(CKB)3420000000002533 035 $a(CONSER)--2016200314 035 $a(EXLCZ)993420000000002533 100 $a20160111b20172020 o-- a 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aGender and the genome 210 1$aNew Rochelle, NY :$cMary Ann Liebert, Inc.,$d2017- 210 31$aThousand Oaks, CA :$cSAGE Publications Inc. 215 $a1 online resource 300 $aRefereed/Peer-reviewed 311 08$a2470-2897 531 10$aGend Genome 531 0 $aGend. genome 606 $aGenomics$vPeriodicals 606 $aGenomics$2fast$3(OCoLC)fst00940228 606 $aGenome 606 $aSex Factors 606 $aSex Characteristics 606 $aGenomics 608 $aPeriodicals.$2fast 608 $aPeriodical. 615 0$aGenomics 615 7$aGenomics. 615 12$aGenome. 615 12$aSex Factors. 615 22$aSex Characteristics. 615 22$aGenomics. 712 02$aFoundation for Gender-Specific Medicine, 906 $aJOURNAL 912 $a9910894203203321 996 $aGender and the genome$94264997 997 $aUNINA