International Taxation: Tax Base Erosion with the Use of Low-Tax Jurisdictions

Maxim A. Kotlyarov ()
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Maxim A. Kotlyarov: Financial Research Institute, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2015, issue 5, 123-124

Abstract: This material is a review on the monograph “International taxation: tax base erosion with the use of low tax jurisdictions”, published by Infra-M in 2015. The review emphasizes the authors’ comprehensive approach to the problem of tax evasion with the use of low-tax jurisdictions and double taxation treaty abuse in order to shift profits. The publication will be useful for specialists in the field of international taxation, undergraduate and graduate students studying the issues of international tax law.

Keywords: international tax law; OECD Model Tax Convention; low-tax jurisdiction; double taxation; international treaty abuse (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150512:p:123-124

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