{"id":6102,"date":"2019-04-23T05:44:37","date_gmt":"2019-04-23T10:44:37","guid":{"rendered":"https:\/\/www.iisd.org\/itn\/?p=6102"},"modified":"2024-08-09T18:29:25","modified_gmt":"2024-08-09T16:29:25","slug":"taxation-of-bilateral-investments-tax-treaties-after-beps","status":"publish","type":"post","link":"https:\/\/www.iisd.org\/itn\/2019\/04\/23\/taxation-of-bilateral-investments-tax-treaties-after-beps\/","title":{"rendered":"Taxation of Bilateral Investments: Tax treaties after BEPS"},"content":{"rendered":"<h3>By Carlo Garbarino, published by Edward Elgar, 2018<\/h3>\n<p>The <span class='tooltipsall tooltipsincontent classtoolTips44'>OECD<\/span>\u2019s 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 <a href=\"https:\/\/www.e-elgar.com\/shop\/taxation-of-bilateral-investments\">https:\/\/www.e-elgar.com\/shop\/taxation-of-bilateral-investments<\/a><!--more--><\/p>\n<script type=\"text\/javascript\"> toolTips('.classtoolTips44','Organisation for Economic Co-operation and Development'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips67','Energy Charter Treaty'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips100','investissement direct \u00e9tranger'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips110','inversi\u00f3n extranjera directa'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips112','Objetivo de Desarrollo Sostenible'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips116','European Commission'); <\/script>","protected":false},"excerpt":{"rendered":"<p>The <span class='tooltipsall tooltipsincontent classtoolTips44'>OECD<\/span>\u2019s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature.<script type=\"text\/javascript\"> toolTips('.classtoolTips44','Organisation for Economic Co-operation and Development'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips110','inversi\u00f3n extranjera directa'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips112','Objetivo de Desarrollo Sostenible'); <\/script><script type=\"text\/javascript\"> toolTips('.classtoolTips116','European Commission'); <\/script><\/p>\n","protected":false},"author":1,"featured_media":15869,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[417],"tags":[],"class_list":["post-6102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-resources"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/posts\/6102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/comments?post=6102"}],"version-history":[{"count":0,"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/posts\/6102\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/media\/15869"}],"wp:attachment":[{"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/media?parent=6102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/categories?post=6102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.iisd.org\/itn\/wp-json\/wp\/v2\/tags?post=6102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}