Bene icial Ownership and Income Receipt under Double Taxation ...

12 It follows that treaty benefits are also available when the beneficial owner is not the recipient of the income.13 In fact, if this were not the case, the ...

Autres Cours:

TAX TREATIES AND HUMAN/CONSTITUTIONAL RIGHTS

Explanation of proposed protocol to the income tax treaty between ...

November / ISSUE 84 - ??????

ratification of the multilateral convention to implement tax treaty ...

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Tax Treaties versus EU Law: Which Should Prevail? - IBFD

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La thématique Risque et progrès a été mise au programme officiel ...