The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
Abstract
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 6.
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“For that purpose, any decisions by a tax authority that have an impact on taxpayers must be issued in a sufficiently clear, precise and predictable manner.132”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [132]
Citations
Cites
Action Plan on Base Erosion and Profit Shifting
OECD (2013) · OECD eBooks · doi:10.1787/9789264202719-en · Cited by 440
Self-citationOECD (1998) · OECD eBooks · doi:10.1787/9789264162945-en · Cited by 293
Self-citationNeutralising 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
Self-citationModel 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
Self-citationPreventing 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
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Cited by
Sorted by citations
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
Self-citationOn 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
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
Sanghavi, D. (2016) · Bulletin for international taxation · doi:10.2139/ssrn.2834175 · Cited by 24
Metadata
- Authors
- OECD
- Corresponding author
- OECD
- Venue
- OECD/G20 Base Erosion and Profit Shifting Project
- Publisher
- OECD
- Published
- 2015-10-05
- ISSN
- 2313-2604 (ISSN-L)
- 2313-2612
- OpenAlex
- W4254637963
- Cited by
- 207
- References
- 5
- Citations by year
- 2026: 9 · 2025: 5 · 2024: 4 · 2023: 7 · 2022: 119 · 2021: 8 · 2020: 17 · 2019: 11 · 2018: 14 · 2017: 4 · 2016: 9
- FWCI
- 29.77
- Type
- book
- Language
- en
- Open access
- closed
- Locations
- OECD/G20 base erosion and profit shifting project (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- base erosion and profit shifting, BEPS Action 6, treaty benefits, tax treaties, tax avoidance, OECD/G20 BEPS Action Plan
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