Measures to Prevent the Abuse of Tax Treaties. Under Practical Implications of the European Tax College Moot Court Competition 2012/13

      Аннотация: As there is an ongoing debate about international tax planning and tax evasion the book tries to give an overview about the most common ways of international tax planning and tries to draw a line to undesired tax evasion. Moreover, the book discusses different measures taken to prevent undesired tax evasion, e.g. national measures as well as international measures present in different tax treaties all over the world. Additionally, the book contains a practical example of a fictitious case to illustrate the theoretical implications discussed before.

Ключевые слова: Tax Treaties, Anti Abuse, Tax Planning, International Tax