More and more instruments are available for countries to challenge all kind of structures being used by companies. Fighting non-acceptable tax avoidance is fine but these new rules provide instruments which create confusion about the thin line between acceptable and non-acceptable. Tax payer rights could be the issue here.
|Translated title of the contribution||Abuse of tax treaties|
|Article number||TFO 2021/175.1|
|Number of pages||6|
|Publication status||Published - 1 Jun 2021|