The Resource Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds

Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds

Label
Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds
Title
Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds
Creator
Subject
Language
eng
Summary
This article concludes that a consideration of tax treaties with regard to sovereign immunity reveals that such treaties do not embody the doctrine of sovereign immunity. Governments with sovereign wealth funds should, therefore, negotiate a specific article in their tax treaties to provide certainty of tax treatment
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Joseph, S-A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • sovereign immunity
  • sovereign wealth fund
  • tax treaty
Label
Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds
Instantiates
Publication
Label
Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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