The Resource Further attacks on treaty shopping

Further attacks on treaty shopping

Label
Further attacks on treaty shopping
Title
Further attacks on treaty shopping
Creator
Subject
Summary
The first part of the article contains a general description of tax avoidance schemes and treaty shopping attempts, and then discusses the efforts of the tax authorities to curtail these activities. The second and third parts analyse two different approaches utilized in the U treaties concluded by the United Kingdom with the Netherlands and the U.S.A. to discourage the practice of treaty shopping
Citation source
In: European taxation. - Amsterdam. - Vol. 21 (1981),
Language note
English
http://bibfra.me/vocab/lite/organizationName
IBFD
http://library.link/vocab/subjectName
  • treaty shopping
  • LoB
  • tax treaty
Label
Further attacks on treaty shopping
Publication

Library Locations

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