The Misuse of Tax Treaties
This article addresses a highly topical issue in the context of international taxation: the abuse of treaties designed to mitigate or eliminate international double taxation. The author begins with a preliminary definition of the topic before moving on to the verification of treaty abuse, emphasizin...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2017 |
| País: | Ecuador |
| Institución: | Universidad Andina Simón Bolivar |
| Repositorio: | Revista FORO: REVISTA DE DERECHO |
| Idioma: | español |
| OAI Identifier: | oai:revistas.uasb.edu.ec:article/287 |
| Acceso en línea: | https://revistas.uasb.edu.ec/index.php/foro/article/view/287 |
| Access Level: | acceso abierto |
| Palabra clave: | DERECHO TRIBUTARIO TRATADOS DOBLE TRIBUTACIÓN TAX LAW TREATIES DOUBLE TAXATION |
| Sumario: | This article addresses a highly topical issue in the context of international taxation: the abuse of treaties designed to mitigate or eliminate international double taxation. The author begins with a preliminary definition of the topic before moving on to the verification of treaty abuse, emphasizing the subject of the abuse and the verification of treaty abuse through the application of domestic anti-abuse rules. Within this latter point, the author elaborates on the elements that must be considered for such verification, as well as the conditions for interpreting the treaty when determining abuse. The article also discusses treaty abuse in the OECD Model Tax Convention and concludes with a review of the 2003 update to the Commentary on Article 1. |
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