Tax treaty entitlement

Resource Information

The instance Tax treaty entitlement represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9789087225070-M.jpg?default=false

Label

Tax treaty entitlement

Instantiates

• Tax treaty entitlement

Publication

• Amsterdam, IBFD, 2019

Contents

• Chapter 1: The relevance of the preamble for treaty entitlement
• Peng, C. (X.)
• Schuch, J.
• ; p. 1-22
• Chapter 2: The application of the principal purpose test under tax treaties
• Buriak, S.
• ; p. 23-53
• Chapter 3: Limitation on benefits clauses: limiting the entitlement to treaty benefits
• Ramharter, L.
• Szudoczky, R.
• ; p. 55-89
• Chapter 4: The beneficial ownership test
• Navisotschnigg, F.
• ; p. 91-116
• Chapter 5: Resident persons according to article 1(1) of the OECD Model
• Staringer, C.
• Auer, D.
• ; p. 117-148
• Chapter 6: Dual residence and treaty entitlement of individuals
• Dziwiński, K.
• ; p. 149-168
• Chapter 7: Dual residence for non-individuals
• Bräumann, P.
• ; p. 169-193
• Chapter 8: Tax treaty entitlement and hybrid entities: article 1(2) and article 1(3) of the OECD Model (2017)
• Van West, J-P.
• ; p. 195-226
• Chapter 9: Entitlement to protection against discriminatory taxation
• Pistone, P.
• Migai, C.
• ; p. 227-252
• Chapter 10: Personal scope of the mutual agreement procedure and arbitration provisions, and the mutual assistance provisions
• Govind, S.P.
• ; p. 253-279

Extent

xiii, 279 p.

Isbn

9789087225070

Isbn Type

(eBook, ePub)

Record ID

u117454