The Resource Abuse of law: treaty shopping through the use of base companies

Abuse of law: treaty shopping through the use of base companies

Label
Abuse of law: treaty shopping through the use of base companies
Title
Abuse of law: treaty shopping through the use of base companies
Creator
Subject
Summary
A company incorporated in Switzerland received dividends from securities it owned in German resident companies. The dividends were subject to a German dividend withholding tax. The company asked for a partial refund of the taxes it paid, based on Art. 6(3) of the German-Swiss tax treaty
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
http://library.link/vocab/creatorName
Betten, R
Language note
English
http://library.link/vocab/subjectName
  • treaty shopping
  • base company
  • abuse of law
  • tax treaty
  • case law
Label
Abuse of law: treaty shopping through the use of base companies
Instantiates
Publication
Label
Abuse of law: treaty shopping through the use of base companies
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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