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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Treaty Shopping

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Steuerliche Gestaltung, die darauf abzielt, die in einem Doppelbesteurungsabkommen vorgesehenen Entlastungen zum mittelbaren Vorteil von in Drittstaaten ansässigen Personen zu erlangen.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Treaty Shopping
Name
treaty shopping
Name
chalandage fiscal
Name
abuso delle convenzioni
Description
Steuerliche Gestaltung, die darauf abzielt, die in einem Doppelbesteurungsabkommen vorgesehenen Entlastungen zum mittelbaren Vorteil von in Drittstaaten ansässigen Personen zu erlangen.
Description
Strategic change of nationality or the strategic invocation of another nationality for a business with the aim of accessing another investment treaty for purposes of investment arbitration.
Description
Pratique fiscale consistant à rechercher systématiquement des conventions fiscales internationales offrant les meilleures possibilités de réduire la charge globale d'impôt.
Description
Situazione in cui un contribuente inserisce una struttura economica in uno stato stipulante una convenzione fiscale per ottenere benefici di cui altrimenti non avrebbe potuto fruire operando direttamente.
dateModified
2021-04-23T12:05:00.8370000Z
Identifier
446126
URL
https://www.termdat.bk.admin.ch/entry/446126
citation
CaF, Divisione italiana, 2018
citation
BoBR Genehmigung eines Protokolls zur Änderung des Doppelbesteuerungsabkommens zwischen der Schweiz und Lettland, Ziff. 2 (BBl 2017 5158)
citation
OECD, Industry and entrepreneurship > International investment > Investment policy > Treaty shopping and tools for investment treaty reform ([Internet, 2018-03-27](https://www1.oecd.org/industry/inv/investment-policy/conference-investment-treaties.htm))
citation
Le Monde, Les mesures chocs de l'OCDE pour réformer le système fiscal mondial, 2014-09-16 ([Internet, 2018-03-27](http://www.lemonde.fr/evasion-fiscale/article/2014/09/16/evasion-fiscale-les-mesures-chocs-de-l-ocde_4488351_4862750.html#Otj8lkDmrkkITFXp.99))
position
1
Linguistic Context
L'OCDE veut mettre fin aux pratiques de chalandage fiscal (par des investisseurs qui veulent éviter des retenues à la source) et autres stratégies d'utilisation abusive des conventions fiscales liant les États entre eux, qui, souligne l'organisation internationale, privent les pays de recettes.
Term Note
DOM: internationales Steuerwesen; USG: häufig in Anführungs- und Schlusszeichen; EXP: eine Form von Abkommensmissbrauch
Term Note
DOM: international taxation
Term Note
DOM: fiscalité internationale
Term Note
DOM: fiscalità internazionale
termNoteCitation
(EXP) nach M. Simonek / M. Becker, BEPS Action 6: Verhinderung von Abkommensmissbrauch mit dem Principal Purposes Test, in: IFF Forum für Steuerrecht, 2016/2, S. 109 ([Internet, 2018-05-24](https://www.rwi.uzh.ch/dam/jcr:d70daee3-4831-4927-8877-5f9a5adf46f1/Simonek_Becker_BEPS%20Action%206_FStR%202016_107_125.pdf))
descriptionCitation
nach BoBR Genehmigung eines Protokolls zur Änderung des Doppelbesteuerungsabkommens zwischen der Schweiz und Lettland, Ziff. 2 (BBl 2017 5158)
descriptionCitation
International Institute for Sustainable Development, Treaty Shopping in International Investment Law, 2017-02 ([Internet, 2018-03-27](https://www.iisd.org/itn/2017/03/13/treaty-shopping-in-international-investment-law/))
descriptionCitation
d'après FranceTerme, "chalandage fiscal", 2000 ([Internet, 2018-06-01](http://www.culture.fr/franceterme/result?francetermeSearchTerme=chalandage+fiscal&francetermeSearchDomaine=0&francetermeSearchSubmit=rechercher&action=search))
descriptionCitation
secondo Cavadini, Le clausole anti-abuso tra Modello di Convenzione fiscale OCSE – Action Plan 6 BEPS – Convenzioni concluse dalla Svizzera, tesi di laurea, SUPSI, p. 19
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso tax evasion
seeAlso tax avoidance
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part Treaty-Shopping
has part abuso dei trattati fiscali
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain International law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso tax evasion
seeAlso tax avoidance
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SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.