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Limitation on Benefit Clauses in International Taxation Law
Language: en
Pages: 100
Authors: Marco Greggi
Categories: Law
Type: BOOK - Published: 2014-08-29 - Publisher: Lulu.com

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The book addresses the application of the Limitation on benefit clauses in International tax treaties in general, and in the OECD experience in particular. It c
Limitation on Benefits Clauses in Double Taxation Conventions
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Pages: 338
Authors: Félix Alberto Vega Borrego
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

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Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-p
Access to Treaty Benefits
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Pages: 415
Authors: Desiree Auer
Categories: Law
Type: BOOK - Published: 2021-09-21 - Publisher: Linde Verlag GmbH

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A rigorous analysis of various aspects related to treaty access Tax treaty access is an ongoing challenge for both taxpayers and tax authorities. This volume pr
U.S. Tax Treaties
Language: en
Pages: 28
Authors: United States. Internal Revenue Service
Categories: Double taxation
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US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules
Language: en
Pages: 24
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Categories: Business & Economics
Type: BOOK - Published: 2020-11-17 - Publisher: GRIN Verlag

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Academic Paper from the year 2020 in the subject Business economics - Accounting and Taxes, grade: 1.7, University of Hamburg (IIFS), course: USA Tax Law, langu