The Resource Indofood for thought : U.K. Court disapproves treaty shopping trip

Indofood for thought : U.K. Court disapproves treaty shopping trip

Label
Indofood for thought : U.K. Court disapproves treaty shopping trip
Title
Indofood for thought : U.K. Court disapproves treaty shopping trip
Creator
Subject
Language
eng
Summary
This article discusses the Indofood International Finance Ltd v JP Morgan Chase Bank case, in which the UK Court of Appeal interpreted the "beneficial ownership" provision of an OECD-based treaty to prevent treaty shopping avoidance of withholding tax
Citation source
In: Tax management international journal. - Washington. - Vol. 35 (2006),
http://library.link/vocab/creatorName
Lederman, A.S
Language note
English
http://library.link/vocab/subjectName
  • case law
  • beneficial ownership
  • place of effective management
  • dual residence
  • treaty shopping
Label
Indofood for thought : U.K. Court disapproves treaty shopping trip
Instantiates
Publication
Label
Indofood for thought : U.K. Court disapproves treaty shopping trip
Publication

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      52.3736660 4.9336932
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