References

No references inside the corpus for this window.

Cited by

• 2010The Evolution of the Term “Beneficial Ownership” in Relation to International Taxation over the Past 45 Years25 cited
• 2019International Taxation of Trust Income17 cited
• 2010Responses to Treaty Shopping: A Comparative Evaluation14 cited
• 2010Changes to the OECD Commentary on Collective Investment Vehicles Proposed by the OECD Committee on Fiscal Affairs12 cited
• 2011Chapter 7 The term "Enterprise" and Art. 24 of the OECD Model Convention12 cited
• 2010Treaty Shopping and Avoidance of Abuse10 cited