The Resource Trends in interpreting the personal scope of tax treaties

Trends in interpreting the personal scope of tax treaties

Label
Trends in interpreting the personal scope of tax treaties
Title
Trends in interpreting the personal scope of tax treaties
Creator
Subject
Language
eng
Summary
This paper discusses the place of effective management as the tie-breaker rule for legal persons and the question whether a dual resident person has access to both treaty networks
Citation source
Bound in: Tax treaty policy and development. - Wien : Linde Verlag, 2005 ; p. 281-301
http://library.link/vocab/creatorName
González-Márquez, M.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • place of effective management
  • tie-breaker rule
  • dual residence
  • triangular cases
  • PE
Label
Trends in interpreting the personal scope of tax treaties
Instantiates
Publication
Label
Trends in interpreting the personal scope of tax treaties
Publication

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