Abusive Application of International Tax Agreements |
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Created by:
| International Fiscal Associaiton, |
Series title: | IFA Congress Series Set Ser. |
ISBN: | 978-90-411-1673-4 |
Publication Date: | Oct 2001 |
Publisher: | Kluwer Law International
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Book Format: | Paperback |
List Price: | USD $81.00 |
Book Description:
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Using case studies, this seminar attempts to clarify the concept of abusive application of tax treaties and whether the concept of abuse is a domestic one or one of treaty law. To the extent that the concept of abuse is a purely domestic one, the
Using case studies, this seminar attempts to clarify the concept of abusive application of tax treaties and whether the concept of abuse is a domestic one or one of treaty law. To the extent that the concept of abuse is a purely domestic one, the