Limitation on benefits clauses in double taxation conventions

• 資料種別: 図書
• ISBN: 9789041161352 (hbk. ; alk. paper); 904116135X (hbk. ; alk. paper)
• ISBN（エラーコード）: 9789041161437 (ebook); 9789041190338 (webPDF)
• タイトル: Limitation on benefits clauses in double taxation conventions
• 著者・編者: Félix Alberto Vega Borrego.
• 版: Second edition.
• シリーズタイトル: EUCOTAX series on European taxation ; volume 12
• 著者標目: Vega Borrego, Félix Alberto.; Eucotax.
• 出版事項: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V. (出版)
• 出版年月日等: [2017]
• 出版年（W3CDTF）: 2017
• 数量: xiv, 315 pages
• 大きさ: 25 cm.
• 出版地（国名コード）: NL
• 本文の言語コード: eng
• ジャンル・形式用語: Treaties.
• 表現種別: text
• 機器種別: unmediated
• キャリア種別: volume
• 件名標目: Double taxation--Treaties.; Double taxation--Europe--Treaties.; Double taxation.; Europe.
• LCC: K4475
• DDC: 343.04
• NDLC: A361; A366
• 対象利用者: 一般
• 資料の内容に関する注記: This second edition analyses the legal framework and application of limitation on benefits clauses (LOB) in double taxation conventions (DTC), including detailed coverage of major recent developments such as the recent tax treaties concluded between the US and EU member states, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting, and relevant new rulings handed down by the European Court of Justice.
• 書誌注記: Includes bibliographical references and index.
• 所蔵機関: 国立国会図書館
• 請求記号: A361-B105
• 連携機関・データベース: 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• 書誌ID（NDLBibID）: 028486241; http://id.ndl.go.jp/bib/028486241
• LC control number: 2016288602; https://lccn.loc.gov/2016288602
• OCLC番号: 1004375790; https://www.worldcat.org/oclc/1004375790
• 目録規則: RDA
• 整理区分コード: 211

• 内容細目: Taxation of non-residents and international tax planning through double taxation conventionsThe subjective scope of double taxation conventions and li...