Limitation on benefits clauses in double taxation conventions:
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
<<The>> Hague
Kluwer Law International
2006
|
| Series: | EUCOTAX series on European taxation
12 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXI, 298 S. graph. Darst. |
| ISBN: | 9041123709 9789041123701 |
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| adam_text |
EUCOTAX SERIES ON EUROPEAN TAXATION LIMITATION ON BENEFITS CLAUSES IN
DOUBLE TAXATION CONVENTIONS FELIX ALBERTO VEGA BORREGO AREA DE DERECHO
FINANCIERO Y TRIBUTARIO UNIVERSIDAD AUTONOMA DE MADRID INSTITUTO DE
ESTUDIOS FISCALES LIE * 6 KLUWERLAW NTERNATIONAL CONTENTS FOREWORD VII
AUTHOR'S NOTE XIII LIST OF ABBREVIATIONS XV INTRODUCTION 1 CHAPTER 1
TAXATION OF NON-RESIDENTS AND INTERNATIONAL TAX PLANNING THROUGH DTC 5
I. TAX LIABILITY CRITERIA AND TAX TREATIES 5 II. SOURCE TAXATION: LIMITS
AND CONFLICTS WITH RESIDENCE TAXATION 8 III. DOUBLE TAXATION CONVENTIONS
IN TAX PLANNING: TREATY SHOPPING 16 III. A. PRELIMINARY CONSIDERATIONS
16 III.B. THE VARIOUS INTERNATIONAL TAX PLANNING PHASES: REDUCTION OF
GLOBAL TAX 19 III.C. REDUCTION OF TAXATION AT SOURCE THROUGH TAX
TREATIES: TREATY SHOPPING STRUCTURES 24 III.C. 1. USE OF LEGAL FIGURES
WHICH ARE NOT STRICTLY OF A COMPANY NATURE IN STRUCTURES: PARTNERSHIP
AGREEMENTS, FIDUCIARY ARRANGEMENTS AND TRUSTS 25 III.C.2. THE USE OF
COMPANIES IN STRUCTURES 29 CHAPTER 2 SUBJECTIVE SCOPE OF DOUBLE TAXATION
CONVENTIONS AND LIMITATION ON BENEFITS CLAUSES 39 I. CAUSES FOR AND
CONSEQUENCES OF TREATY SHOPPING STRUCTURES 39 LA. PRELIMINARY REMARKS 39
I.B. ALLOCATION OF BUSINESS INCOME IN INTERNATIONAL TAXATION: THE
SEPARATE ACCOUNTING AND FRACTIONAL APPORTIONMENT SYSTEMS 40 LIMITATION
ON BENEFITS CLAUSES IN DOUBLE TAXATION CONVENTIONS I.C. CONSEQUENCES OF
TREATY SHOPPING STRUCTURES AND REASONS FOR THE ADOPTION OF MEASURES
AGAINST SUCH STRUCTURES 50 II. MEASURES AGAINST TREATY SHOPPING 59 II.A.
TREATY SHOPPING AND TAX AVOIDANCE: THE APPLICATION OF GENERAL
ANTI-ABUSE/ANTI-AVOIDANCE RULES TO TREATY SHOPPING STRUCTURES 59 II.B.
RULES AGAINST TREATY SHOPPING IN DOUBLE TAXATION CONVENTIONS: THE
CONCEPTS OF RESIDENCE AND BENEFICIAL OWNER AND LIMITATIONS ON BENEFITS
CLAUSES 69 II.B.L. SUBJECTIVE SCOPE IN THE OECD MODEL: CONCEPTS OF
PERSON AND RESIDENCE 69 II.B.LA. CONCEPT OF PERSON 70 II.B.L.B. CONCEPT
OF RESIDENCE 76 II.B.2. BENEFICIAL OWNERSHIP CONCEPT 81 II.B.3.
LIMITATION ON BENEFITS CLAUSES: GENERAL WORDING 89 II.C. SPECIFIC RULES
AGAINST TREATY SHOPPING IN THE STATES' LEGISLATION: THEIR COMPATIBILITY
WITH DOUBLE TAXATION CONVENTIONS AND TREATY OVERRIDE 105 CHAPTER 3 LEGAL
FRAMEWORK AND APPLICATION OF LIMITATION ON BENEFITS CLAUSES 113 I.
PRELIMINARY REMARKS 113 II. CLAUSES WHICH CONFER THE STATUS OF QUALIFIED
RESIDENT 117 II.A. INDIVIDUALS 117 II.B. GOVERNMENTAL ENTITIES AND OTHER
PUBLIC AGENCIES 119 II.C. TAX-EXEMPT ORGANIZATIONS 121 II.D. PENSION
FUNDS 123 II.E. STOCK EXCHANGE CLAUSE 125 II.E. 1. PREVIOUS REMARKS 125
II.E.2. DIRECT ACCESS 128 II.E.2.A. PRINCIPAL CLASS OF SHARES 128
II.E.2.B. SUBSTANTIAL AND REGULAR TRADING 131 II.E.2.C. RECOGNIZED STOCK
EXCHANGES 133 II.E.3. INDIRECT ACCESS (SUBSIDIARIES OF PUBLICLY-TRADED
COMPANIES) 135 XVIN CONTENTS II.E.3.A. PERCENTAGE OF OWNERSHIP INTEREST
AND CONTROLLING ENTITIES 138 II.E.3.B. CONCEPT OF EUROPEAN UNION, NORTH
AMERICAN FREE TRADE AGREEMENT AND EUROPEAN ECONOMIC AREA MEMBER STATE
RESIDENT 141 II.E.3.C. INDIRECT SHAREHOLDING 143 II.E.3.D. BASE EROSION
144 II.E.4. TABLE 146 II.F. OWNERSHIP AND BASE EROSION CLAUSE 147
II.F.L. PRELIMINARY REMARKS 147 II.F.2. OWNERSHIP CLAUSE 149 II.F.2.A.
NEGATIVE OR POSITIVE WORDING OF THE CLAUSE 149 II.F.2.B. PERCENTAGE AND
INDIRECT OWNERSHIP 151 II.F.2.C. QUALIFIED RESIDENTS 153 II.F.2.D.
HOLDING PERIOD 157 II.F.3. BASE EROSION CLAUSE 158 II.F.3.A. TAX BASE:
CONCEPT OF GROSS INCOME 159 II.F.3.B. BENEFICIARIES OF THE PAYMENTS:
QUALIFIED RESIDENTS 161 II.F.3.C. DEDUCTIBLE EXPENSES 163 II.F.4. FINAL
REMARKS 166 II.F.5. TABLE 167 III. NON-QUALIFIED RESIDENTS THAT ARE
ENTITLED TO RECEIVE FULL OR PARTIAL TAX TREATY BENEFITS 168 III.A.
ACTIVITY CLAUSE 168 III.A.L. GENERAL ASPECTS 168 III.A.2. CONCEPTS OF
ACTIVE TRADE OR BUSINESS, INDIRECT ACTIVITY AND THE SUBSTANTIALITY
REQUIREMENT 171 III.A.2.A. CONCEPT OF ACTIVE TRADE OR BUSINESS 171
III.A.2.B. INDIRECT TRADE OR BUSINESS 174 III.A.2.C. VOLUME OF ACTIVITY:
THE SUBSTANTIALITY REQUIREMENT 179 XIX LIMITATION ON BENEFITS CLAUSES IN
DOUBLE TAXATION CONVENTIONS III.A.3. RELATION BETWEEN THE INCOME
GENERATED AND THE ACTIVITY CONDUCTED 185 III.A.3.A. DIRECT RELATION
(CONNECTED WITH) 185 III.A.3.B. INCIDENTAL RELATION 186 III.A.4. FINAL
REMARKS 187 III.A.5. CHARTS 188 III.A.5.A. ACTIVITY CLAUSE: OPERATION
188 III.A.5.B. EXAMPLE OF THE 'SUBSTANTIALITY TEST' 188 III.B.
HEADQUARTERS COMPANY CLAUSE 190 III.C. DERIVATIVE BENEFITS CLAUSE 192
IV. EXCLUSION PROVISIONS 202 IV.A. PERMANENT ESTABLISHMENT CLAUSE 202
IV.B. EXCLUSION CLAUSE 208 V. GENERAL GOOD FAITH CLAUSE 214 V.A. GENERAL
WORDING 214 V.B. CRITERIA FOR THE COMPETENT AUTHORITY DETERMINATION 217
V.C. ASPECTS OF THE PROCEDURE REQUIRED TO REQUEST THE APPLICATION OF A
TREATY 222 VI. THE ASSESSMENT AND COLLECTION OF TAX FROM NON-RESIDENTS:
THE APPLICATION OF DOUBLE TAX CONVENTIONS WITH LIMITATION ON BENEFITS
CLAUSES 223 VI.A. GENERAL QUESTIONS RELATING TO THE ASSESSMENT AND
COLLECTION OF NON-RESIDENT TAXES 223 VLB. NON-RESIDENT TAXATION IN THE
US AND THE APPLICATION OF LIMITATION ON BENEFITS CLAUSES IN THE DOUBLE
TAXATION CON- VENTION BETWEEN THE US AND THE NETHERLANDS 228 VI.C.
CONCLUSION 234 CHAPTER 4 LIMITATION ON BENEFITS CLAUSES AND EC LAW 237
I. COMPETENCE OF EC STATES TO CONCLUDE DOUBLE TAXATION CONVENTIONS WITH
THIRD STATES 237 II. COMPATIBILITY OF LIMITATION ON BENEFITS CLAUSES
WITH EC LAW 242 CONTENTS II.A. DOUBLE TAXATION CONVENTIONS CONCLUDED
BETWEEN EC STATES AND THIRD STATES: SPECIAL REFERENCE TO THE TREATIES
ENTERED INTO WITH THE US 242 II.A. 1. INDIVIDUALIZED ANALYSIS OF
LIMITATION ON BENEFITS CLAUSES 242 II.A.2. LEGITIMATE GROUNDS FOR THESE
CLAUSES: EC LAW AND ANTI-AVOIDANCE MEASURES 257 II.B. DOUBLE TAXATION
CONVENTIONS BETWEEN EC MEMBER STATES 262 III. CONSEQUENCES OF THE
INCOMPATIBILITY OF THE LIMITATION ON BENEFITS CLAUSES WITH EC LAW 265
III.A. CONSEQUENCES IN THE CASE OF DOUBLE TAXATION CONVENTIONS WITH
THIRD STATES: THE EC MEMBER STATE'S LIABILITY FOR DAMAGES IN THE CASE OF
A BREACH OF EC LAW 265 III.B. CONSEQUENCES IN THE CASE OF DOUBLE
TAXATION CONVENTIONS BETWEEN EC MEMBER STATES 273 III.C. SOLUTIONS FOR
THE INCOMPATIBILITY OF DOUBLE TAXATION CONVENTIONS WITH THIRD STATES:
TOWARDS A COMMUNITY LAW SOLUTION 274 IV. FINAL REMARKS 276 BIBLIOGRAPHY
277 INDEX 293 |
| adam_txt |
EUCOTAX SERIES ON EUROPEAN TAXATION LIMITATION ON BENEFITS CLAUSES IN
DOUBLE TAXATION CONVENTIONS FELIX ALBERTO VEGA BORREGO AREA DE DERECHO
FINANCIERO Y TRIBUTARIO UNIVERSIDAD AUTONOMA DE MADRID INSTITUTO DE
ESTUDIOS FISCALES LIE * 6 KLUWERLAW NTERNATIONAL CONTENTS FOREWORD VII
AUTHOR'S NOTE XIII LIST OF ABBREVIATIONS XV INTRODUCTION 1 CHAPTER 1
TAXATION OF NON-RESIDENTS AND INTERNATIONAL TAX PLANNING THROUGH DTC 5
I. TAX LIABILITY CRITERIA AND TAX TREATIES 5 II. SOURCE TAXATION: LIMITS
AND CONFLICTS WITH RESIDENCE TAXATION 8 III. DOUBLE TAXATION CONVENTIONS
IN TAX PLANNING: TREATY SHOPPING 16 III. A. PRELIMINARY CONSIDERATIONS
16 III.B. THE VARIOUS INTERNATIONAL TAX PLANNING PHASES: REDUCTION OF
GLOBAL TAX 19 III.C. REDUCTION OF TAXATION AT SOURCE THROUGH TAX
TREATIES: TREATY SHOPPING STRUCTURES 24 III.C. 1. USE OF LEGAL FIGURES
WHICH ARE NOT STRICTLY OF A COMPANY NATURE IN STRUCTURES: PARTNERSHIP
AGREEMENTS, FIDUCIARY ARRANGEMENTS AND TRUSTS 25 III.C.2. THE USE OF
COMPANIES IN STRUCTURES 29 CHAPTER 2 SUBJECTIVE SCOPE OF DOUBLE TAXATION
CONVENTIONS AND LIMITATION ON BENEFITS CLAUSES 39 I. CAUSES FOR AND
CONSEQUENCES OF TREATY SHOPPING STRUCTURES 39 LA. PRELIMINARY REMARKS 39
I.B. ALLOCATION OF BUSINESS INCOME IN INTERNATIONAL TAXATION: THE
SEPARATE ACCOUNTING AND FRACTIONAL APPORTIONMENT SYSTEMS 40 LIMITATION
ON BENEFITS CLAUSES IN DOUBLE TAXATION CONVENTIONS I.C. CONSEQUENCES OF
TREATY SHOPPING STRUCTURES AND REASONS FOR THE ADOPTION OF MEASURES
AGAINST SUCH STRUCTURES 50 II. MEASURES AGAINST TREATY SHOPPING 59 II.A.
TREATY SHOPPING AND TAX AVOIDANCE: THE APPLICATION OF GENERAL
ANTI-ABUSE/ANTI-AVOIDANCE RULES TO TREATY SHOPPING STRUCTURES 59 II.B.
RULES AGAINST TREATY SHOPPING IN DOUBLE TAXATION CONVENTIONS: THE
CONCEPTS OF RESIDENCE AND BENEFICIAL OWNER AND LIMITATIONS ON BENEFITS
CLAUSES 69 II.B.L. SUBJECTIVE SCOPE IN THE OECD MODEL: CONCEPTS OF
PERSON AND RESIDENCE 69 II.B.LA. CONCEPT OF PERSON 70 II.B.L.B. CONCEPT
OF RESIDENCE 76 II.B.2. BENEFICIAL OWNERSHIP CONCEPT 81 II.B.3.
LIMITATION ON BENEFITS CLAUSES: GENERAL WORDING 89 II.C. SPECIFIC RULES
AGAINST TREATY SHOPPING IN THE STATES' LEGISLATION: THEIR COMPATIBILITY
WITH DOUBLE TAXATION CONVENTIONS AND TREATY OVERRIDE 105 CHAPTER 3 LEGAL
FRAMEWORK AND APPLICATION OF LIMITATION ON BENEFITS CLAUSES 113 I.
PRELIMINARY REMARKS 113 II. CLAUSES WHICH CONFER THE STATUS OF QUALIFIED
RESIDENT 117 II.A. INDIVIDUALS 117 II.B. GOVERNMENTAL ENTITIES AND OTHER
PUBLIC AGENCIES 119 II.C. TAX-EXEMPT ORGANIZATIONS 121 II.D. PENSION
FUNDS 123 II.E. STOCK EXCHANGE CLAUSE 125 II.E. 1. PREVIOUS REMARKS 125
II.E.2. DIRECT ACCESS 128 II.E.2.A. PRINCIPAL CLASS OF SHARES 128
II.E.2.B. SUBSTANTIAL AND REGULAR TRADING 131 II.E.2.C. RECOGNIZED STOCK
EXCHANGES 133 II.E.3. INDIRECT ACCESS (SUBSIDIARIES OF PUBLICLY-TRADED
COMPANIES) 135 XVIN CONTENTS II.E.3.A. PERCENTAGE OF OWNERSHIP INTEREST
AND CONTROLLING ENTITIES 138 II.E.3.B. CONCEPT OF EUROPEAN UNION, NORTH
AMERICAN FREE TRADE AGREEMENT AND EUROPEAN ECONOMIC AREA MEMBER STATE
RESIDENT 141 II.E.3.C. INDIRECT SHAREHOLDING 143 II.E.3.D. BASE EROSION
144 II.E.4. TABLE 146 II.F. OWNERSHIP AND BASE EROSION CLAUSE 147
II.F.L. PRELIMINARY REMARKS 147 II.F.2. OWNERSHIP CLAUSE 149 II.F.2.A.
NEGATIVE OR POSITIVE WORDING OF THE CLAUSE 149 II.F.2.B. PERCENTAGE AND
INDIRECT OWNERSHIP 151 II.F.2.C. QUALIFIED RESIDENTS 153 II.F.2.D.
HOLDING PERIOD 157 II.F.3. BASE EROSION CLAUSE 158 II.F.3.A. TAX BASE:
CONCEPT OF GROSS INCOME 159 II.F.3.B. BENEFICIARIES OF THE PAYMENTS:
QUALIFIED RESIDENTS 161 II.F.3.C. DEDUCTIBLE EXPENSES 163 II.F.4. FINAL
REMARKS 166 II.F.5. TABLE 167 III. NON-QUALIFIED RESIDENTS THAT ARE
ENTITLED TO RECEIVE FULL OR PARTIAL TAX TREATY BENEFITS 168 III.A.
ACTIVITY CLAUSE 168 III.A.L. GENERAL ASPECTS 168 III.A.2. CONCEPTS OF
ACTIVE TRADE OR BUSINESS, INDIRECT ACTIVITY AND THE SUBSTANTIALITY
REQUIREMENT 171 III.A.2.A. CONCEPT OF ACTIVE TRADE OR BUSINESS 171
III.A.2.B. INDIRECT TRADE OR BUSINESS 174 III.A.2.C. VOLUME OF ACTIVITY:
THE SUBSTANTIALITY REQUIREMENT 179 XIX LIMITATION ON BENEFITS CLAUSES IN
DOUBLE TAXATION CONVENTIONS III.A.3. RELATION BETWEEN THE INCOME
GENERATED AND THE ACTIVITY CONDUCTED 185 III.A.3.A. DIRECT RELATION
(CONNECTED WITH) 185 III.A.3.B. INCIDENTAL RELATION 186 III.A.4. FINAL
REMARKS 187 III.A.5. CHARTS 188 III.A.5.A. ACTIVITY CLAUSE: OPERATION
188 III.A.5.B. EXAMPLE OF THE 'SUBSTANTIALITY TEST' 188 III.B.
HEADQUARTERS COMPANY CLAUSE 190 III.C. DERIVATIVE BENEFITS CLAUSE 192
IV. EXCLUSION PROVISIONS 202 IV.A. PERMANENT ESTABLISHMENT CLAUSE 202
IV.B. EXCLUSION CLAUSE 208 V. GENERAL GOOD FAITH CLAUSE 214 V.A. GENERAL
WORDING 214 V.B. CRITERIA FOR THE COMPETENT AUTHORITY DETERMINATION 217
V.C. ASPECTS OF THE PROCEDURE REQUIRED TO REQUEST THE APPLICATION OF A
TREATY 222 VI. THE ASSESSMENT AND COLLECTION OF TAX FROM NON-RESIDENTS:
THE APPLICATION OF DOUBLE TAX CONVENTIONS WITH LIMITATION ON BENEFITS
CLAUSES 223 VI.A. GENERAL QUESTIONS RELATING TO THE ASSESSMENT AND
COLLECTION OF NON-RESIDENT TAXES 223 VLB. NON-RESIDENT TAXATION IN THE
US AND THE APPLICATION OF LIMITATION ON BENEFITS CLAUSES IN THE DOUBLE
TAXATION CON- VENTION BETWEEN THE US AND THE NETHERLANDS 228 VI.C.
CONCLUSION 234 CHAPTER 4 LIMITATION ON BENEFITS CLAUSES AND EC LAW 237
I. COMPETENCE OF EC STATES TO CONCLUDE DOUBLE TAXATION CONVENTIONS WITH
THIRD STATES 237 II. COMPATIBILITY OF LIMITATION ON BENEFITS CLAUSES
WITH EC LAW 242 CONTENTS II.A. DOUBLE TAXATION CONVENTIONS CONCLUDED
BETWEEN EC STATES AND THIRD STATES: SPECIAL REFERENCE TO THE TREATIES
ENTERED INTO WITH THE US 242 II.A. 1. INDIVIDUALIZED ANALYSIS OF
LIMITATION ON BENEFITS CLAUSES 242 II.A.2. LEGITIMATE GROUNDS FOR THESE
CLAUSES: EC LAW AND ANTI-AVOIDANCE MEASURES 257 II.B. DOUBLE TAXATION
CONVENTIONS BETWEEN EC MEMBER STATES 262 III. CONSEQUENCES OF THE
INCOMPATIBILITY OF THE LIMITATION ON BENEFITS CLAUSES WITH EC LAW 265
III.A. CONSEQUENCES IN THE CASE OF DOUBLE TAXATION CONVENTIONS WITH
THIRD STATES: THE EC MEMBER STATE'S LIABILITY FOR DAMAGES IN THE CASE OF
A BREACH OF EC LAW 265 III.B. CONSEQUENCES IN THE CASE OF DOUBLE
TAXATION CONVENTIONS BETWEEN EC MEMBER STATES 273 III.C. SOLUTIONS FOR
THE INCOMPATIBILITY OF DOUBLE TAXATION CONVENTIONS WITH THIRD STATES:
TOWARDS A COMMUNITY LAW SOLUTION 274 IV. FINAL REMARKS 276 BIBLIOGRAPHY
277 INDEX 293 |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Europa |
| geographic_facet | Europa |
| id | DE-604.BV021499596 |
| illustrated | Illustrated |
| index_date | 2024-07-02T14:15:01Z |
| indexdate | 2025-01-02T11:12:16Z |
| institution | BVB |
| institution_GND | (DE-588)1019620-1 |
| isbn | 9041123709 9789041123701 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014716342 |
| oclc_num | 62905442 |
| open_access_boolean | |
| owner | DE-M382 DE-M124 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-M124 DE-19 DE-BY-UBM |
| physical | XXI, 298 S. graph. Darst. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Kluwer Law International |
| record_format | marc |
| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation |
| spelling | Vega Borrego, Félix Alberto Verfasser aut Limitation on benefits clauses in double taxation conventions Félix Alberto Vega Borrego. IEF, Instituto de Estudios Fiscales <<The>> Hague Kluwer Law International 2006 XXI, 298 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 12 Teilw. zugl.: Madrid, Univ., Diss., 2002 Europäische Union (DE-588)5098525-5 gnd rswk-swf Dubbele belasting gtt Internationaal belastingrecht gtt Double taxation Treaties Double taxation Europe Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Europa (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Doppelbesteuerungsabkommen (DE-588)4070544-4 s DE-604 Instituto de Estudios Fiscales Sonstige (DE-588)1019620-1 oth EUCOTAX series on European taxation 12 (DE-604)BV012505903 12 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014716342&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Vega Borrego, Félix Alberto Limitation on benefits clauses in double taxation conventions EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Dubbele belasting gtt Internationaal belastingrecht gtt Double taxation Treaties Double taxation Europe Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4070544-4 (DE-588)4113937-9 |
| title | Limitation on benefits clauses in double taxation conventions |
| title_auth | Limitation on benefits clauses in double taxation conventions |
| title_exact_search | Limitation on benefits clauses in double taxation conventions |
| title_exact_search_txtP | Limitation on benefits clauses in double taxation conventions |
| title_full | Limitation on benefits clauses in double taxation conventions Félix Alberto Vega Borrego. IEF, Instituto de Estudios Fiscales |
| title_fullStr | Limitation on benefits clauses in double taxation conventions Félix Alberto Vega Borrego. IEF, Instituto de Estudios Fiscales |
| title_full_unstemmed | Limitation on benefits clauses in double taxation conventions Félix Alberto Vega Borrego. IEF, Instituto de Estudios Fiscales |
| title_short | Limitation on benefits clauses in double taxation conventions |
| title_sort | limitation on benefits clauses in double taxation conventions |
| topic | Europäische Union (DE-588)5098525-5 gnd Dubbele belasting gtt Internationaal belastingrecht gtt Double taxation Treaties Double taxation Europe Treaties Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Europäische Union Dubbele belasting Internationaal belastingrecht Double taxation Treaties Double taxation Europe Treaties Doppelbesteuerungsabkommen Europa Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014716342&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
| work_keys_str_mv | AT vegaborregofelixalberto limitationonbenefitsclausesindoubletaxationconventions AT institutodeestudiosfiscales limitationonbenefitsclausesindoubletaxationconventions |