SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play
0 references·3 citing·8 second hop
Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play (2013)Limitation on Benefits Articles in Income…Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango (2020)Critical Analysis of the Prin…Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1 (2017)Anti-Abuse Measures in Tax Tr…The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways (2014)The Limitation on Benefits Ar…BEPS Action 6: Tax Treaty Abuse (2015)Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups (2017)A Deconstruction of the Principal Purposes Test (2019)Beneficial Ownership: Current Trends (2010)The Multilateral Tax Instrument and Its Relationship with Tax Treaties (2016)The demand for tax haven operations (2005)International Tax Coordination for a Second-Best World (Part I) (2009)The International Tax Regime and the BRIC World: Elements for a Theory (2013)
this work references cited by second hop

References

No references inside the corpus for this window.

Cited by

  • 2014The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways11 cited
  • 2020Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango11 cited
  • 2017Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 111 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work