Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play

Daniel Gutmann · Alexander Rust · Gideon Klugman

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

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View Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play by John Bates,Daniel M. Berman,Raphaël Gani,Daniel Gutmann,Takashi Imamura,Gideon Klugman,Alexander Rust - Intertax

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2014The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways 2020Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango 2017Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1

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