The Resource Compatibility of domestic anti-avoidance measures with tax treaties

Compatibility of domestic anti-avoidance measures with tax treaties

Label
Compatibility of domestic anti-avoidance measures with tax treaties
Title
Compatibility of domestic anti-avoidance measures with tax treaties
Creator
Subject
Language
eng
Summary
This article discusses the issue of treaty override through general domestic anti-avoidance measures and, in particular, the question of whether or not treaty override may be treated as justified in cases of abuse
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
  • Gerzova, L
  • Popa, O
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • treaty override
  • anti-avoidance
  • abuse of law
  • treaty interpretation
Label
Compatibility of domestic anti-avoidance measures with tax treaties
Instantiates
Publication
Label
Compatibility of domestic anti-avoidance measures with tax treaties
Publication

Library Locations

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