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Kluwer Law International

Limitation on Benefits Clauses in Double Taxation Conventions

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Product Code: 9789041161352
ISBN13: 9789041161352
Condition: New
$242.03
This second edition analyses the legal framework and application of limitation on benefits clauses (LOB) in double taxation conventions (DTC), including detailed coverage of major recent developments such as the recent tax treaties concluded between the US and EU member states, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting, and relevant new rulings handed down by the European Court of Justice.--R?um?de l'?iteur.


Author: F?ix Alberto Vega Borrego
Publisher: Kluwer Law International
Publication Date: Aug 23, 2017
Number of Pages: NA pages
Language: English
Binding: Hardcover
ISBN-10: 904116135X
ISBN-13: 9789041161352

Limitation on Benefits Clauses in Double Taxation Conventions

$242.03
 
This second edition analyses the legal framework and application of limitation on benefits clauses (LOB) in double taxation conventions (DTC), including detailed coverage of major recent developments such as the recent tax treaties concluded between the US and EU member states, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting, and relevant new rulings handed down by the European Court of Justice.--R?um?de l'?iteur.


Author: F?ix Alberto Vega Borrego
Publisher: Kluwer Law International
Publication Date: Aug 23, 2017
Number of Pages: NA pages
Language: English
Binding: Hardcover
ISBN-10: 904116135X
ISBN-13: 9789041161352
 

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