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The Missing Keystone of Income Tax Treaties

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References

2009International Tax Coordination for a Second-Best World (Part I)136 cited
2010Beneficial Ownership: Current Trends50 cited
2002Summary of the Proceedings of an Invitational Seminar on Tax Treaties in the 21st Century46 cited

Cited by

2017Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties21 cited
2019International Taxation of Trust Income17 cited
2014Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements14 cited

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