The Resource The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
Resource Information
The item The 2006 Leiden Alumni seminar : case law on tax treaty interpretation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The 2006 Leiden Alumni seminar : case law on tax treaty interpretation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- Label
- The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
- Title
- The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
- Language
- 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
- Label
- The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-2006-Leiden-Alumni-seminar--case-law-on-tax/5O3Tze-mmjk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-2006-Leiden-Alumni-seminar--case-law-on-tax/5O3Tze-mmjk/">The 2006 Leiden Alumni seminar : case law on tax treaty interpretation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-2006-Leiden-Alumni-seminar--case-law-on-tax/5O3Tze-mmjk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-2006-Leiden-Alumni-seminar--case-law-on-tax/5O3Tze-mmjk/">The 2006 Leiden Alumni seminar : case law on tax treaty interpretation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>