The Resource The 2006 Leiden Alumni seminar : case law on tax treaty interpretation

The 2006 Leiden Alumni seminar : case law on tax treaty interpretation

Label
The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
Title
The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
Creator
Subject
Language
  • eng
  • eng
Summary
This note provides a summary of the 2006 Leiden Alumni Seminar on recent developments regarding case law and tax treaty interpretation and the related discussions. Cases include the concept of "beneficial owner"(Indofood), deductibility of foreign losses in a Luxembourg case, and attribution of profits to permanent establishments (ABN AMRO)
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
  • Russo, A
  • Russo, M
  • Russo, R. (Raffaele)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • case law
  • beneficial ownership
  • cross-border loss relief
  • allocation of profits
  • PE
Label
The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
Instantiates
Publication
Note
20061109
Other control number
et110605.pdf
Label
The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
Publication
Note
20061109
Other control number
et110605.pdf

Library Locations

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