Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

Luc De Broe · Roy Rohatgi · Stef van Weeghel

40 citations0/0 files storedBulletin for international taxation

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This article summarizes the contents of Subject 1 of the 64th Congress of the International Fiscal Association Congress held in Rome on 30 August 2010, which considered issues relating to tax treaties and the application of anti-avoidance measures.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 40 citations exist upstream.

Cited by

2014The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways 2017Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1

Imported from OpenAlex (CC0) — nothing here is generated.