The Resource Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?

Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?

Label
Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?
Title
Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?
Creator
Subject
Language
eng
Summary
This article examines how a possible 'limited' most-favoured nation principle in EC direct tax law may affect the future use of limitation on benefits clauses in bilateral tax treaties
Citation source
In: Intertax. - The Hague. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Zester, A
Language note
English
http://library.link/vocab/subjectName
  • MFN
  • LoB
  • tax treaty
Label
Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?
Instantiates
Publication
Label
Can the most-favoured nation principle influence the use of limitation on benefits clauses in tax treaties?
Publication

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