The Resource Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?

Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?

Label
Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
Title
Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
Creator
Subject
Language
eng
Summary
Double tax conventions (DTCs) generally include clauses that refuse to residents of a contracting state the right to claim treaty benefits with respect to income derived from the other contracting state if they are not 'beneficial owners' of the income. Limitation on benefits (LOB) clauses in DTCs, particularly where the United States is a contracting state, provide objective criteria for limiting taxpayer rights under DTCs. LOB clauses, which are designed to prevent treaty abuse, may, however, be in violation of the EC Treaty. This article explores the issue of the compatibility of LOB with EC freedoms of establishment and movement of capital
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
http://library.link/vocab/creatorName
Osterweil, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • LoB
  • tax treaty
  • EU Treaty
  • fundamental freedoms
Label
Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
Instantiates
Publication
Label
Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
Publication

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