Leopoldo Parada, of University of Leeds School of Law, has made available for download his article, Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications?, published in J. Wheeler (ed), The Aftermath of BEPS (IBFD, 2020). The abstract is as followed:
This chapter analyses the recent modifications to the 2017 OECD Model Tax Convention as regards fiscally transparent entities. The ultimate aim of the Chapter is to determine how these modifications have impacted the dynamic of granting or denying tax treaty benefits and whether these changes represent an improvement or just an unnecessary complication. The time to revisit these issues could not be more appropriate.
To see the full article, click: Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications? by Leopoldo Parada
Posted by Jessica Ji, Associate Editor, Wealth Strategies Journal.
