Limitation on benefits clauses in double taxation conventions

• Material Type: 図書
• ISBN: 9789041161352 (hbk. ; alk. paper); 904116135X (hbk. ; alk. paper)
• ISBN (error code): 9789041161437 (ebook); 9789041190338 (webPDF)
• Title: Limitation on benefits clauses in double taxation conventions
• Author/Editor: Félix Alberto Vega Borrego.
• Edition: Second edition.
• Series Title: EUCOTAX series on European taxation ; volume 12
• Author Heading: Vega Borrego, Félix Alberto.; Eucotax.
• Publication, Distribution, etc.: Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V. (出版)
• Publication Date: [2017]
• Publication Date (W3CDTF): 2017
• Extent: xiv, 315 pages
• Size: 25 cm.
• Place of Publication (Country Code): NL
• Text Language Code: eng
• Genre/Form Terms: Treaties.
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Double taxation--Treaties.; Double taxation--Europe--Treaties.; Double taxation.; Europe.
• LCC: K4475
• DDC: 343.04
• NDLC: A361; A366
• Target Audience: 一般
• Note (Content): 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.
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: A361-B105
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 028486241; http://id.ndl.go.jp/bib/028486241
• LC Control Number: 2016288602; https://lccn.loc.gov/2016288602
• OCLC No.: 1004375790; https://www.worldcat.org/oclc/1004375790
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

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