Taxation of Bilateral Investments: Tax treaties after BEPS

By Carlo Garbarino, published by Edward Elgar, 2018

The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book provides a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties. Available at https://www.e-elgar.com/shop/taxation-of-bilateral-investments