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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
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 - Article 16 of the New Double Taxation Convention Between the United States of America and the Federal Republic of Austria
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Doctoral thesis describing the history and development of limitation on benefits provisions, a detailed account of the tests follows and the concluding chapter
International Tax Policy and Double Tax Treaties
Language: en
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Authors: Kevin Holmes
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Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op
Tax Treaty Entitlement
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Authors: Michael Lang
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