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The Resource Limitation on benefits clauses in double taxation conventions

Limitation on benefits clauses in double taxation conventions

Label
Limitation on benefits clauses in double taxation conventions
Title
Limitation on benefits clauses in double taxation conventions
Creator
Subject
Language
eng
Summary
In accordance with Article 22 of its 1996 Model Treaty, most double taxation conventions entered into by the United States contain a number of rules called limitation on benefits clauses, the purpose of which is to prevent the application of the benefits of the treaties to treaty shopping structures. Following the changes in the Commentaries on Article 1 of the OECD Model Tax Convention in 2003, a number of clauses similar to those provided in the United States Model Treaty have been included. In this study, the legal framework and application of these rules is analysed in depth, and particularly, taking into account those rules included in the double taxation conventions concluded between the United States and European Union member states. In this respect, the compatibility of these rules with European Community Law is also analysed in the last chapter
http://bibfra.me/vocab/lite/collectionName
Limitation on benefits clauses in double taxation conventions
http://library.link/vocab/creatorName
Vega Borrego, F.A
Geographic coverage
  • International
  • European Union
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 12
http://library.link/vocab/subjectName
  • OECD Model
  • LoB
  • tax treaty
  • US Model
Label
Limitation on benefits clauses in double taxation conventions
Instantiates
Publication
Extent
XXI, 298 p.
Isbn
9789041123701
Label
Limitation on benefits clauses in double taxation conventions
Publication
Extent
XXI, 298 p.
Isbn
9789041123701

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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