The rules of the BPS plan against avoiding taxes in the context of cross -border interest. Monograph
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Interest is the oldest phenomenon of economic relations, to this day challenging various areas of human thought and activity. For taxes, the call is that cross -border interest is the simplest and common tool for withdrawing profits from one jurisdiction to another to avoid taxes. This study covers the key aspects of legal relations related to the taxation of cross -border interest in the state of their origin, regulated by national tax laws and international tax agreements, as well as the problems of subtle (insufficient) capitalization and Treaty Shopping during the overlap of cross -border interest and issues that arose during the implementation of the provisions of the plan OECD/G20 BPS about the rules against avoidance of taxes in the context of cross -border interest and possible answers to them.
Legislation, interstate agreements and international acts are provided as of June 1, 2021
The monograph is intended for civil servants, persons practicing in the field of taxation, faculty and students of legal universities and specialties
Legislation, interstate agreements and international acts are provided as of June 1, 2021
The monograph is intended for civil servants, persons practicing in the field of taxation, faculty and students of legal universities and specialties
Author:
Author:Nikolaev Alexey Viktorovich
Cover:
Cover:Soft
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-392-35653-9
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