The Resource Eligibility of foreign partnerships for treaty benefits

Eligibility of foreign partnerships for treaty benefits

Label
Eligibility of foreign partnerships for treaty benefits
Title
Eligibility of foreign partnerships for treaty benefits
Creator
Subject
Language
eng
Summary
The author discusses a court decision that is of importance because it provides, for the first time, guidelines as to the eligibility of foreign partnerships for treaty benefits and, at the same time, explicitly sets out a general principle according to which a tax treaty should be applied only to genuine beneficiaries even if the treaty does not include a "limitation on benefits" article or a "beneficial ownership" test
Citation source
In: European taxation. - Amsterdam. - Vol. 40 (2000),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • treaty benefits
Label
Eligibility of foreign partnerships for treaty benefits
Instantiates
Publication
Label
Eligibility of foreign partnerships for treaty benefits
Publication

Library Locations

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