Limitation on benefits clauses in double taxation conventions /

Limitation on benefits clauses in double taxation conventions /

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Bibliographic Details
Author / Creator:	Vega Borrego, Félix Alberto.
Imprint:	The Hague : Kluwer Law International, 2006.
Description:	xxi, 298 p. ; 25 cm.
Language:	English
Series:	Eucotax series on European taxation ; v. 12
Subject:	Double taxation -- Treaties. Double taxation -- Europe -- Treaties. Double taxation. Europe. Treaties.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/5895173

Hidden Bibliographic Details
Other authors / contributors:	Eucotax. Instituto de Estudios Fiscales (Spain)
ISBN:	9041123709 (hbk.) : No price
Notes:	Includes bibliographic references (p. [277]-292) and index.

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