Full Product Details
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing Ltd
Imprint: Edward Elgar Publishing Ltd
Dimensions:
Width: 16.90cm
, Height: 1.80cm
, Length: 24.40cm
Weight: 0.546kg
ISBN: 9781788976886
ISBN 10: 1788976886
Pages: 240
Publication Date: 29 March 2019
Audience:
Professional and scholarly
,
Professional & Vocational
Format: Hardback
Publisher's Status: Active
Availability: To order
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.
Reviews
'As with all of Garbarino's work, one of the remarkable features of this book is the author's comprehensive knowledge of tax treaties and tax treaty cases from countries around the world.' -- Kim Brooks, Canadian Tax Journal 'Garbarino offers his deep knowledge in international tax systems to explain the new international tax planning thresholds. Changes of tax treaty standards derived from the BEPS Project especially, those reflected in the 2017 OECD Model/Commentary offer a basis for insightful guidance from the perspective of the country of destination of the investment. Garbarino analyses the test of the permanent establishment and treaty entitlement and encompasses rules related to corporate vehicles. Investors and their tax advisors, public authorities (including tax judges) and academics will find excellent guidance for their activities in this new international tax scenario.' -- Luis Eduardo Schoueri, University of Sao Paulo and the Brazilian Tax Law Institute, Brazil
`Garbarino offers his deep knowledge in international tax systems to explain the new international tax planning thresholds. Changes of tax treaty standards derived from the BEPS Project, especially, those reflected in the 2017 OECD Model/Commentary offer a basis for insightful guidance from the perspective of the country of destination of the investment. Garbarino analyses the test of the permanent establishment and treaty entitlement and encompasses rules related to corporate vehicles. Investors and their tax advisors, public authorities (including tax judges), and academics will find excellent guidance for their activities in this new international tax scenario.' -- Luis Eduardo Schoueri, University of Sao Paulo and the Brazilian Tax Law Institute, Brazil
Garbarino offers his deep knowledge in international tax systems to explain the new international tax planning thresholds. Changes of tax treaty standards derived from the BEPS Project, especially, those reflected in the 2017 OECD Model/Commentary offer a basis for insightful guidance from the perspective of the country of destination of the investment. Garbarino analyses the test of the permanent establishment and treaty entitlement and encompasses rules related to corporate vehicles. Investors and their tax advisors, public authorities (including tax judges), and academics will find excellent guidance for their activities in this new international tax scenario -- - Luis Eduardo Schoueri, University of Sao Paulo and the Brazilian Tax Law Institute, Brazil
Author Information
Carlo Garbarino, Full Professor of International Taxation, Department of Legal Studies, Bocconi University and Director of Osservatorio Fiscale, SDA Bocconi School of Management, Milano, Italy
