Limitation on Benefits Clauses in Double Taxation Conventions

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.--Résumé de l'éditeur.

• | Author: Félix 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