ISBN-10:
9041123709
ISBN-13:
9789041123701
Pub. Date:
12/23/2005
Publisher:
Wolters Kluwer Legal & Regulatory
Limitation on Benefits Clauses in Double Taxation Conventions

Limitation on Benefits Clauses in Double Taxation Conventions

by Borrego

Hardcover

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Product Details

ISBN-13: 9789041123701
Publisher: Wolters Kluwer Legal & Regulatory
Publication date: 12/23/2005
Series: EUCOTAX Series on European Taxation Series Set Series
Pages: 322
Product dimensions: 6.14(w) x 9.21(h) x 0.75(d)

Table of Contents

Foreword. Authors Note. List of Abbreviations. Introduction. Chapter 1. Taxation of Non-Residents and International Tax Planning Through DTC. Chapter 2. Subjective Scope of Double Taxation Conventions and Limitation on Benefits Clauses. Chapter 3. Legal Framework and Application of Limitation on Benefit Clauses. Chapter 4. Limitation on Benefit Clauses and EC Law. Bibliography. Index.

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