Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override

Carla De Pietro

Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override

Carla De Pietro

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE
Subtitle of host publication	Comentarios a las acciones 1,2,5,6,8,13 y 15
Publisher	Thomson Reuters/Aranzadi
Chapter	8
Pages	275-296
Publication status	Published - 2016

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law

Cite this

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title = "Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override",

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author = "\{De Pietro\}, Carla",

year = "2016",

language = "English",

pages = "275--296",

booktitle = "Erosi{\'o}n de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE",

publisher = "Thomson Reuters/Aranzadi",

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Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override. / De Pietro, Carla.
Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, 2016. p. 275-296.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

TY - CHAP

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T2 - A matter of effectiveness undermined by tax treaty override

AU - De Pietro, Carla

PY - 2016

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KW - OECD BEPS Action Plan, BEPS Action 6, treaty abuse, treaty override, international taxation, effectiveness international law, effectiveness EU law

M3 - Chapter

SP - 275

EP - 296

BT - Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE

PB - Thomson Reuters/Aranzadi

ER -