Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report

Action Plan on Base Erosion and Profit Shifting

OECD (2013) · OECD eBooks · doi:10.1787/9789264202719-en · Cited by 440

Harmful Tax Competition

OECD (1998) · OECD eBooks · doi:10.1787/9789264162945-en · Cited by 293

Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report

OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241138-en · Cited by 61

Model Tax Convention on Income and on Capital 2010 (Full Version)

OECD (2012) · Model tax convention on income and on capital. Full version · doi:10.1787/9789264175181-en · Cited by 13

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

OECD (2014) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264219120-en · Cited by 11

Tax Challenges Arising from Digitalisation – Interim Report 2018

OECD (2018) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264293083-en · Cited by 234

On the Relevance of Double Tax Treaties

Petkova, K., Stasio, A., & Zagler, M. (2018) · International Tax and Public Finance · doi:10.1007/s10797-019-09570-9 · Cited by 72

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

Kleist, D. (2018) · Nordic Tax Journal · doi:10.1515/ntaxj-2018-0001 · Cited by 32

Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard

Kuźniacki, B., Almada, M., Tyliński, K., Górski, L., Winogradska, B., & Zeldenrust, R. (2022) · World Tax Journal · doi:10.59403/2yhh9pa · Cited by 31

The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative

Sanghavi, D. (2016) · Bulletin for international taxation · doi:10.2139/ssrn.2834175 · Cited by 24

The fiscal regime for deep sea mining in the Pacific region

Mullins, P., & Burns, L. (2016) · Marine Policy · doi:10.1016/j.marpol.2016.07.018 · Cited by 13

Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law

Pistone, P., Nogueira, J. F. P., Turina, A., & Lazarov, I. (2021) · International Tax Studies · doi:10.59403/w0hy6v · Cited by 12

Tax Base Erosion and Profit Shifting in Africa Part 2: A Critique of Some Priority OECD Actions from an African PerspectivePreprint

Oguttu, A. W. (2017) · SSRN Electronic Journal · doi:10.2139/ssrn.3120528 · Cited by 10

Tax distortions in cross-border flows of intangible assets

Neubig, T. S., & Wunsch-Vincent, S. A. (2018) · International Journal of Innovation Studies · doi:10.1016/j.ijis.2018.08.003 · Cited by 9

International Commercial Tax

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994 · Cited by 9

International Tax Law Following the OECD/G20 Base Erosion and Profit Shifting Project

Panayi, C. H. (2016) · Bulletin for international taxation · doi:10.59403/376yqm7 · Cited by 9

Implementation and impact of the BEPS package

OECD (2018) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264293083-5-en · Cited by 8

Recent Developments and Challenges Regarding Exit Taxes in the Context of Tax Treaties: Article 13 of the OECD Model and Change of Residence

Moser, K. (. (2019) · Bulletin for international taxation · doi:10.59403/3gsax4x · Cited by 8

Empêcher les mesures visant à éviter artificiellement le statut d'établissement stable, Action 7 - Rapport final 2015

OCDE (2016) · Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices · doi:10.1787/9789264255227-fr · Cited by 7

Prevention of Treaty Abuse - Peer Review Report on Treaty Shopping

OECD (2019) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264312388-en · Cited by 7

Developing Countries, tax Treaty Shopping and the Global Minimum Tax

Riet, M. V. ’., & Lejour, A. (2025) · Public Finance Review · doi:10.1177/10911421251334849 · Cited by 5

Mobilization of internal state revenues in emergency situations: countering tax base erosion and profit shifting

IEFYMENKO, T., OLEYNIKOVA, L., & SVIRIDOVSKA, A. (2023) · Fìnansi Ukraïni · doi:10.33763/finukr2023.08.007 · Cited by 5

Wykorzystanie technologii blockchain do eliminacji wybranych problemów systemu podatkowego

Sobiecki, G., & Szwed-Ziemichód, M. (2019) · Analizy i Studia CASP · doi:10.33119/ascasp.2019.1.1 · Cited by 5

Revisiting the Case of Customary International Tax Law

Broekhuijsen, D., & Valderrama, I. M. (2021) · International Community Law Review · doi:10.1163/18719732-12341459 · Cited by 5

The new international tax regime: analysis from a power-basis perspective

Matsuoka, A. (2021) · SN Business & Economics · doi:10.1007/s43546-021-00072-7 · Cited by 5

Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)

Pinskaya, M. R., Milogolov, N., & Adamyan, S. F. (2018) · Financial Journal · doi:10.31107/2075-1990-2018-4-38-52 · Cited by 4

Conditional Withholding Tax: A Tax on Tax Planning

Vleggeert, J., & Vording, H. (2017) · Bulletin for international taxation · doi:10.59403/xxfp1e · Cited by 4

The Quiet Evolution in International Tax: Domestic Law and Double Taxation

Elliffe, C. M. (2024) · World Tax Journal · doi:10.59403/1ksp3gb · Cited by 3

Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/3dc05e6a-en · Cited by 3

Global Tax Policy Post-BEPS and the Perils of the Silk Road

Tavares, R. J. S., & Owens, J. P. (2016) · Asia-Pacific tax bulletin · doi:10.59403/2cgstsa · Cited by 3

Chapter 23: Some Key Elements of International Investment Agreements with Potential Tax Impacts for Developing Countries

Lennard, M. (2021) · IBFD eBooks · doi:10.59403/k6dp6c023 · Cited by 3

Chapter 3: Brazil: Personal Scope in Brazilian Tax Treaties: Treaty Shopping

Schoueri, L. E., & Galdino, G. (2019) · Tax treaty case law around the globe. · doi:10.59403/121sv1t003 · Cited by 3

Democratic Republic of the Congo 2020

(2023) · United Nations eBooks · doi:10.18356/9789210057738c008 · Cited by 3

Paradigm Shift: International Taxation’s Move from Double Taxation Remedies to the Battle Against Aggressive Tax Planning

Li, Q. (2024) · Advances in Economics Management and Political Sciences · doi:10.54254/2754-1169/76/20241612 · Cited by 2

The impact of unilateral tax treaty terminations on FDI

Erokhin, D. V. (2024) · World Economy · doi:10.1111/twec.13626 · Cited by 2

Article 21: Other Income – Global Tax Treaty Commentaries (Last reviewed 1 November 2021)

Schoueri, L. E. (2021) · IBFD eBooks · doi:10.59403/apjztn · Cited by 2

Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation

OECD (2018) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264293083-10-en · Cited by 2

Chapter 1: Corporate Tax Residence at the Crossroads between International Competition and Convergence: Outlining the Debate

Traversa, E. (2019) · EATLP international tax series. · doi:10.59403/201ya7t001 · Cited by 2

Article 21 - Other Income – Global Tax Treaty Commentaries (Last reviewed 1 December 2017)

Schoueri, L. (2018) · IBFD eBooks · doi:10.59403/2pjpc67 · Cited by 2

Article 11: Interest – Global Tax Treaty Commentaries (Last reviewed 3 June 2020)

Helminen, M. (2020) · IBFD eBooks · doi:10.59403/3qegds7 · Cited by 2

Article 7: Business Profits - Global Tax Treaty Commentaries (Last reviewed 13 February 2019)

Sasseville, J. (2019) · IBFD eBooks · doi:10.59403/1hs4mxp · Cited by 1

Article 21 - Other Income – Global Tax Treaty Commentaries (Last reviewed 1 July 2026)

Schoueri, L. E., & Júnior, R. A. G. (2026) · IBFD eBooks · doi:10.59403/1dv0m29 · Cited by 1

Bilateral Administrative Issues

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.009 · Cited by 1

Relevant tax policy developments

OECD (2018) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264293083-6-en · Cited by 1

Chapter 9: The Switch-Over Clause: To Exempt or Not to Exempt, That Is the Question

Horzen, F., & Groot, I. (2018) · IBFD eBooks · doi:10.59403/21610y2009 · Cited by 1

Dealing with Treaty Shopping Across the Tax, Trade, and Investment Regimes

Heitmüller, F. (2024) · Emerging globalities and civilizational perspectives · doi:10.1007/978-3-031-69793-7_8 · Cited by 1

Article 21 - Other Income – Global Tax Treaty Commentaries (Last reviewed 7 June 2023)

Schoueri, L. E. (2023) · IBFD eBooks · doi:10.59403/1w6nm0v · Cited by 1

China (People’s Republic of)

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/bf50cef7-en · Cited by 1

Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons

Fick, E., & Wiesener, M. (2023) · South African Journal of Accounting Research · doi:10.1080/10291954.2023.2230701 · Cited by 1

Ensuring Appropriate Treaty Relief for Collective Investment Vehicles

Lawson, K., & Sunderland, K. (2019) · Bulletin for international taxation · doi:10.59403/1ydj8xv · Cited by 1

Chapter 6: Obligations to MLI Non-Signatories within the Inclusive Framework

Schoueri, L. E., & Galdino, G. (2020) · GREIT series. · doi:10.59403/20cmn1a007 · Cited by 1

Article 11: Interest - Global Tax Treaty Commentaries (Last reviewed 15 June 2017)

Helminen, M. (2017) · IBFD eBooks · doi:10.59403/253hkta · Cited by 1

Article 11: Interest - Global Tax Treaty Commentaries (Last reviewed 15 May 2019)

Helminen, M. (2019) · IBFD eBooks · doi:10.59403/3c159x8 · Cited by 1

How Reform-Friendly Are U.S. Tax Treaties?Preprint

Shaheen, F. (2016) · SSRN Electronic Journal · doi:10.2139/ssrn.2729680 · Cited by 1

References

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.011 · Cited by 1

The Limited Scope of Treaties

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.007

Incorporación del derecho internacional tributario al derecho nacional; las medidas del plan de acción OCDE/G20 para corregir asimetrías entre legislaciones fiscales

López, D. T. M. (2017) · Boletín Mexicano de Derecho Comparado · doi:10.22201/iij.24484873e.2017.149.11358

ABUSE OF BENEFICIAL OWNERSHIP RIGHTS: EUROPEAN PRACTICE AND UKRAINIAN EXPERIENCE

Kosenkova, A. (2020) · KELM (Knowledge Education Law Management) · doi:10.51647/kelm.2020.6.1.38

Treaty shopping – Análise de casos reais

Gomes, M. R., & Amorim, J. D. C. (2021) · Revista Electrónica de Direito · doi:10.24840/2182-9845_2021-0002_0006

Profit Shifting and Tax Base Erosion in the Twenty-First Century

Solilová, V., Nerudová, D., & Dobranschi, M. (2021) · Contributions to finance and accounting · doi:10.1007/978-3-030-74962-0_2

Residence Country Taxation

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.006

Fundamentals and Sources of International Tax Law

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.003

Introduction

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.002

Changes of Source and Residence

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.008

Source Country Taxation

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.005

The Jurisdiction to Tax

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.004

Conclusion

Harris, P. (2020) · Cambridge University Press eBooks · doi:10.1017/9781108774994.010

Preface

Harris, P. (2020) · doi:10.1017/9781108774994.001

Abbreviations and acronyms

OECD (2018) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264293083-2-en

The Role and Meaning of Purposee in Statutory GAARsPreprint

Cooper, G. S. (2016) · SSRN Electronic Journal · doi:10.2139/ssrn.2752276

Правовой анализ Многосторонней конвенции по выполнению мер, относящихся к налоговым соглашениям 2016 года

(2020) · Вопросы экономики и права · doi:10.14451/2.150.61

Foreword

OECD (2018) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264293083-1-en

Tantangan Pengaturan Anti-treaty Shopping di Indonesia Setelah Berlakunya Multilateral Instrument

Kurniawan, A., & Rahayu, N. (2022) · Owner · doi:10.33395/owner.v6i4.1095

Malaysia

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/51aeb12c-en

Grenada

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9a95bb84-en

Monaco

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/21ab4225-en

Uruguay

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/a4405ac0-en

Senegal

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/204c8992-en

Australia

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/94ed2591-en

Croatia

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7669b7fb-en

Peru

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/2ecd9527-en

Faroe Islands

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/1abe5610-en

Barbados

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/8fb00d62-en

Dominican Republic

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ca1f4506-en

Montserrat

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/b33a6e41-en

Burkina Faso

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/87b0cc29-en

Austria

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/892f274a-en

Turks and Caicos Islands

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/3e1016a0-en

Viet Nam

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/1b251ee9-en

San Marino

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/242d10f5-en

Russian Federation

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/40a5a2ed-en

Thailand

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/e8f5e8e7-en

Serbia

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/560c4d0d-en

Anguilla

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/d5a0599a-en

Macau (China)

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ecf9cbb8-en

Mongolia

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ea4a40a3-en

United Kingdom

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/4d2e560e-en

Kazakhstan

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/47279cea-en

Japan

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/8cdb7996-en

Benin

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/d2073d76-en

Denmark

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ac1ea1eb-en

Andorra

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/59943df2-en

Qatar

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/87a36d68-en

Sri Lanka

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/860e6a9a-en

Paraguay

OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/98702e24-en

Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report

OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241633-en · Cited by 77

Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report

OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241190-en · Cited by 286

Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report

OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241220-en · Cited by 47

Mandatory Disclosure Rules, Action 12 - 2015 Final Report

OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241442-en · Cited by 24

Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report

OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241138-en · Cited by 61