Research Catalog

Limitation on benefits clauses in double taxation conventions / Félix Alberto Vega Borrego.

Title
Limitation on benefits clauses in double taxation conventions / Félix Alberto Vega Borrego.
Author
Vega Borrego, Félix Alberto.
Publication
The Hague, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central, and South America by Aspen Publishers, c2006.

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Holdings

Details

Additional Authors
  • Eucotax.
  • Instituto de Estudios Fiscales (Spain)
Description
xxi, 298 p.; 25 cm.
Series Statement
Eucotax series on European taxation ; v. 12
Uniform Title
Eucotax series on European taxation ; 12.
Subject
  • Double taxation > European Union countries > Treaties
  • Double taxation > Treaties
  • Tax evasion > European Union countries
  • Tax evasion
  • Tax planning > European Union countries
  • Tax planning
Genre/Form
Treaties
Note
  • Revision of the author's thesis (doctoral)--Universidad Autónoma de Madrid, 2002.
Bibliography (note)
  • Includes bibliographical references (p. [277]-292) and index.
Processing Action (note)
  • committed to retain
Contents
Taxation of non-residents and international tax planning through DTC -- Subjective scope of double taxation conventions and limitation on benefits clauses -- Legal framework and application of limitation on benefits clauses -- Limitation on benefits clauses and EC law.
ISBN
9041123709
Owning Institutions
Harvard Library