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Tax Treaty Policy of Developing Countries Post-BEPS
| Content Provider | Semantic Scholar |
|---|---|
| Author | Cooper, Graeme S. |
| Copyright Year | 2016 |
| Abstract | This paper examines the treaty practices currently adopted by several countries in Asia to see how those treaty practices might need to change if the countries were inclined to follow the OECD’s recommendations. In other words, this paper asks how robust are the countries’ current treaty practices against abuse, and actions what might they want to consider in order to make their treaty networks more robust? How might current treaty practices need to change in order to make treaty networks more resistant to abuse and avoid the need to have to terminate treaties? The paper is constructed in two main sections: the first part of the paper outlines the current state of the OECD proposals with respect to curbing treaty abuse and the second part examines practices currently seen in the treaties of several countries in Asia and the extent to which they include specific anti-abuse provisions. It will become apparent that the tax treaties of the countries examined are not especially robust against abuse, and significant changes to treaty practice are probably called for if countries wish to enhance the integrity of their treaty networks. |
| File Format | PDF HTM / HTML |
| DOI | 10.2139/ssrn.2722837 |
| Alternate Webpage(s) | https://accountancy.smu.edu.sg/cet/sites/accountancy.smu.edu.sg.cet/files/Tax%20Treaty%20Policy%20of%20Developing%20Countries%20post-BEPS.pdf |
| Alternate Webpage(s) | https://doi.org/10.2139/ssrn.2722837 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
