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 is the first to provide 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.

Key features include:

• Practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment
• Chapters that explore specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary
• Explanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactions
• Information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement.

Providing a succinct and practical approach to the topic, this book will be an insightful resource for those practising in the field of international taxation as well as corporate in-house counsel. Researchers and students seeking clear information on BEPS and its real world application affecting tax treaties will also benefit from this concise guide.

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 is the first to provide 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.

Key features include:

• Practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment
• Chapters that explore specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary
• Explanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactions
• Information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement.

Providing a succinct and practical approach to the topic, this book will be an insightful resource for those practising in the field of international taxation as well as corporate in-house counsel. Researchers and students seeking clear information on BEPS and its real world application affecting tax treaties will also benefit from this concise guide.

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 is the first to provide 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.

Key features include:

• Practical analysis of tax treaties from the perspective of the country which is the destination of foreign investment
• Chapters that explore specific aspects of doing business in a destination country which employs the measures set out in the OECD Model and Commentary
• Explanation of how BEPS treaty rules affect a range of corporate tax strategies including: permanent establishment, use of corporate vehicles and intra-group transactions
• Information on administrative matters associated with BEPS, focusing on dispute settlement and cooperation in enforcement.

Providing a succinct and practical approach to the topic, this book will be an insightful resource for those practising in the field of international taxation as well as corporate in-house counsel. Researchers and students seeking clear information on BEPS and its real world application affecting tax treaties will also benefit from this concise guide.