MECHANISMS TO FIGHT TREATY ABUSE: AN OVERVIEW

Authors

  • João Sérgio Ribeiro

DOI:

https://doi.org/10.46801/2595-7155-rdtia-n7-13

Keywords:

FIGHT TREATY ABUSE

Abstract

The purpose of this brief article is to address the topic of treaty abuse, which has gained increased importance in the framework of the OECD/G20 Base Erosion and Profit Shifting Project (BEPS). The author will start by briefly delimiting the concept of treaty abuse. Subsequently, we will be addressing the classical solutions to prevent treaty abuse. In the third and final part of this article the author will revisit the classical solutions in light of the latest developments to determine what has changed.

Author Biography

João Sérgio Ribeiro

Professor of Tax Law at School of Law of University of Minho, Braga, Portugal. Head of Team and Coordinator of Glob – (Globalisation, Democracy and Power), research group of JusGov (Research Centre for Justice and Governance). Director of the LL.M.in European and Transglobal Business Law. PhD in Law, Universidade Nova de Lisboa; LL.M., London School of Economics and Political Science.

capa RDTIA número 7

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Published

2020-06-01

How to Cite

Ribeiro, J. S. . (2020). MECHANISMS TO FIGHT TREATY ABUSE: AN OVERVIEW. RDTI Atual, (7), 252–264. https://doi.org/10.46801/2595-7155-rdtia-n7-13

Issue

No. 7 (2020)

Section

Artigos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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