The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
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The work The 2006 Leiden Alumni seminar : case law on tax treaty interpretation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
Resource Information
The work The 2006 Leiden Alumni seminar : case law on tax treaty interpretation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
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- 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),
- Geographic coverage
- International
- Language note
- English
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